Ok let's start here I suppose what you are asking is how to convert an analog audio source to an mp3 so you can play it in itunes? Step 1. The source device, tape player,turntable, radio, etc needs to have have an output source, this can be in the form of RCA output, Headphone output, 1/4 inch, output, etc. Step 2. Look on the back or side of your computer and you should have a place where you can plug in a set of headphones. This is how we will get the audio into the computer. The place where you plug the headphone in is called a mini-jack plug. 3. Now here is where you will have to do a simple conversion. Identify what kind of output plugs are on the device you want to to convert the audio from. Then go to Radioshack and by the necessary part for this conversion. Example if your output device has Rca outputs you will need a RCA to Mini Jack conversion. If it is 1/4 inch you will need a 1/4 inch to mini jack conversion etc. Note if the connection coming out of your device is RCA also pick up 2 RCA couplers. They are not expensive. 4. Now that you have the right connectors, connect them to your source device. The connection should look like this. On one end you should have the RCA or 1/4 connection coming from your source device, connecting to the mini jack that plugs into your computer. 5. Now that we have the source device plugged into the computer we will need and application to digitize our music. Do a search on the internet for a free audio recorder software, find one that is very very basic, and the keyword is free! 6. Download and install the software on your computer. During the install it may ask you to assign a port that the audio is coming in on if the option is available choose the port the headphone jacks are on. 7. After the software is installed and running, turn on your source device, and you will see some type of led's moving inside the program letting you that it does hear the music. Locate the record button, Now go back to the source device and start your audio from the beginning of the song. Now hit the record button on the software and record the song until it is complete. 8. Save the song in a directory such as the music folder or the desktop, basically any folder that you can easily locate should you need to use this file in the future. 9. Launch itunes, then go back to the folder where that new recording is and drag it into itunes.