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Oct 24, 2013 6:27 AM in response to Martha Willisby a brody,If they are your own personal recordings I recommend using Audacity with the LAME MP3 encoder. Both can be downloaded free online. Both have versions that work with PowerPC on the Mac. I have never used Powerwave. You just need to hook up a 1/8th inch RCA jack to the microphone port in the back of the computer (adjacent to the headphone port), and connect it to the audio out port of your tape deck. Radio Shack can usually supply you with the right connectors.
If these are commercial recordings, check with the studio if you have license to make such a recording first.