HOW TO record from portable hand held audio recorder via earphone jack on computer 
If you have one of these…
http://www.kozco.com/tech/audacity/pix/MacLineIn.jpg
Then you get a simple stereo cable to plug in the Headphone Out of the recorder to that Stereo Line-In (circle with two black arrows).
If you only have one connection (13" MBP), then open up Preferences and see if it will switch between input and output.
Apple (upper left) > System Preferences > Sound
Yours will be different from mine. I have separate input and output selectors. You may have a switch selector.
If you don’t, then you don’t transfer.
We found the Behringer UCA202 to be a good high-level, USB stereo adapter for many different computers including modern Macs.
http://www.kozco.com/tech/audacity/pix/peaveyUCA202Lenovo.jpg
http://www.sweetwater.com/store/detail/UCA202
Koz
Did I hit it? I couldn’t tell from the posting which direction you were going. You probably don’t want to record the Mac sound on the recorder because you can easily do that without the recorder.
Koz
thank you…seems I only have 1 option under Sound preferences for Input, and that is 'built-in" Internal microphone
I tried just playing the recorder, and it worked ok…was hoping to be able to use the earplug jack…
THANK YOU though for your speedy help!
Yes, the Desperation Method is to play the recorder next to the Mac internal microphone. In a quiet room that can work surprisingly well. Figure out where your microphone is by scratching around with your fingernail and watch the bouncing sound meters. Once you find it (mine is just to the left of my left Shift key. put the player right on top of it and reduce the player volume so it doesn’t overload the microphone. That should sound OK.
If you have music, you might need to defeat the environment suppression.
Apple (upper left) > System Preferences > Sound: [_] Use Ambient Noise Reduction (de-select)
Past that you need to use a separate sound adapter.
Koz