I don't have one and don't have the tapes anymore... but I'd say go with a brand you're comfortable with from previous experience... If none - then hopefully someone else here will know of one...
BUT...
From the web - without the 150.00...
In order to record your audio tapes into MP3 format you first need a couple of things:
A computer with a sound card
WAV File Recording Application (sometimes called Ripping program)
Application to change the format of a WAV file into an MP3 file (called "encoder")
A cable with 1/8" mini plug on each end
Now that you have all the components required to successfully convert your audio tapes to MP3 format, follow these quick steps:
Connect the mini plug to your earphone output of your receiver that is hooked up to the audio tape player or you can use the earphone jack that is integrated into your audio tape player.
Connect the other side of the cable into the Line In of your Sound Card (this input is usually green).
Start your Ripping software on your computer for Line In recording. At the same time, press play to start your audio tape. Your audio tape should be recording onto your computer in real time. It is important to note that you first must save your audio recording in the WAV format, and then change it later into MP3 format.
Once you have a full recording of the audio from the audio tape saved onto your computer and in WAV format, encode it using your MP3 encoder program. Most ripping programs also include an encoding program. Now your old audio tape music is saved as a digital file which can be played on any computer or stored on a CD or IPod type device.