Try this: One full side tape

1. Look for any of the your audio tapes. It does not matter which one in the following

  • 30 Minutes (60 Minute Tape)
  • 45 Minutes (90 Minute Tape)
  • 37 1/2 minutes (75 Minute Tape)
  • 50 Minutes (100 Minute Tape)
  • 55 Minutes (110 Minute Tape)
  • 60 Minutes (120 Minute Tape)
  • Others

2. Open up either Audacity or any Mp3 recording software. If you install audacity, there is one more to install inside Audacity, it is LAME mp3. If is Super Mp3 recording software, i think there will be no problem. You just record it and save it.

3. Insert your tape, and press PLAY. Press RECORD to start.

4. After this is done press the export to save it, if this is your 1st file to save, export it find the LAME mp3 in your file to export it. The rest of it is no problem.
For any of the Mp3 recording software like this
Press the STOP button, is the green square. It means is Save it right away.