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The recorder allows you to create computer files from any external source that can be plugged into your computer's sound card. All you need is a cable to go from an output jack on your external device to the line-in or microphone jack on your sound card. For example, you can connect a cable from the headphone jack on a portable cassette tape player to the line-in jack on the sound card, then you can create MP3 or Windows MediaT files from tracks on the tape.