recording musci from one pc to another getting loud hummm

Ive been trying to record music from one pc to another pc using a cord plugged into either the out “speaker” jack or the headphone jack and plugging the other end into the line in jack on the second recorder. The quality of the recording that Im getting is very poor. There is a lot of background humm that I have removed. If I use the noise removal tool the hum is gone but now there is some distortion of the rest of the music. I have experimented with the sample tool trying various areas as a selection and also using the slider to control how much hum is removed but the distortion is still there. Is the humm coming from my soundcard?? Anybody got a solution out there???

Install Audacity on the computer producing the sounds you want to record, then configure Audacity to “record-what-U-hear” from the computer, (no cables necessary , no mains hum either ).

Thanx for the speedy reply.
The "streaming link you gave me really works AOK on a Win XP pc.
Now Im able to record “what you hear” without any background humm.
Thanx again