recording audiovia line in

I am looking for freeware or inexpensive software to convert LP’s and tapes to MP3 .
I had used Roxio Spin Doctor to do this but My ver 5.0 is not compatible with VISTA.
Roxio said they only provide that capability in MAC versions. Anyone know of software to just record, that is compatible with Vista. I use Audacikty to clean and filter the sound. Any help will be appreciated.

You can do that with Audacity. http://audacityteam.org/wiki/index.php?title=Transferring_tapes_and_records_to_computer_or_CD