I've been using MiniDisc for the last few years to "portablize" my LPs. However, my experience with Sony MiniDisc gear, along with the general apparent decline of the format, has made me seek a CD solution. Computer sound cards, except pro ones, are not good for analog recording. I've made some CDs this way as an experiment (with my "game" quality sound cards) with not terrible results. When listened to on their own, the CDs I've made using the line in from tape monitor have been OK. When compared to a MiniDisc of the same material, the CDs sound like complete dogshit. However, recently I have implemented The Solution. My Sony MDS-JB920 MiniDisc deck has really nice analog to digital conversion hooked into the tape monitor on my receiver. In "rec" mode with no disc, it monitors the input to the digital outs. I got myself a really cheap sound card on Ubid with optical in and out. I play my records, put the MD recorder in "REC" mode, and record using the digital input on the sound card. I then take the WAV files and trim them in SoundForge and write a CD in CD Architect. I've recorded one LP to CD this way and the results are really fantastic! So neato, I just wanted to tell somebody!