Magic Audio Recorder is a tool that has been specially designed to convert your old cassettes and vinyl LPs to your PC and then to CD or convert them directly to MP3.Magic Audio Recorder does this via an external recording device (a high quality microphone is recommended) to record the music thatT+s playing, eliminating or reducing noise as much as possible and letting you hear the results once they have been recorded. You can then pass the result to an equalizer to reduce the noise even more, and then convert it to CD, MP3 or WMA.