If your friend has line-input jacks on his computers sound card, all he will need in addition is some software to make it easy to capture what he wants from cassette and CD burning software.
If he's not into audio in a big way, the "Total Recorder" package described at:
http://www.highcriteria.com/works very nicely. The version one pays for can even be setup to record a fixed amount of time so your friend can set things up, start the software and the cassette player, walk away and come back later with the audio transferred to the PC. Then he can burn this onto CD as either cda or MP3 as he wishes.
Someone at work just asked me about transfering cassette tapes to CD.
Any ideas, suggestions
