You can get the audio from videotape to Mp3 files with Nice Recorder.

1. Connect the left and right audio-out terminals on the VCR to the line-in or microphone terminal on the sound card.

2. Open Nice Recorder.

3. Click "Mixer->Recording Control" popup menu item. Select the line-in or microphone device, adjust the recording volume for the highest possible performance. You might see other devices, such as CD-Player or Synthesizer (MIDI), in the recording panel, uncheck all non-essential devices, this cuts down background noise.

4. Now start the playback of the VCR and click the "Record" button in Nice Recorder. You should see a indicator display of the audio as it is playing. If the sound is being clipped off because the volume is too high, move the line-in or microphone volume setting down until most of the volume range is displayed without clipping. If the sound is too low, increase the volume setting. Ok, here's the trick with the line-in or microphone input. If the recording effect is satisfactory, then stop the recording test by clicking "Stop" button.

5. Depending on your sound card and the volume of the audio source, you might not get enough volume using the line-in input. In this case try the microphone input, as the volume sensitivity through the microphone input is generally greater than with the line-in input.

6. OK, let's rewind the tape and start the playback from the point you want to record. Hit the "Record" button and stand by. When you want to stop recording, just click "Stop" button, and then press "Play" button or "Play List" button to listen to your recording. The recording is the destination sound file you selected.