Why doesn’t Audacity recognize my recording device (cassette player with USB plug) ??
Assuming you’re on Windows, does Windows see it? Try Listen To This Device. If it works with Windows it should work with Audacity.
Those “cheap little” USB cassette players seem to often be unreliable. 
Indeed I’m on Windows but it’s an old version: Windows 7, maybe that’s the problem. When I look in explorer I also don’t see the cassette player which I connected with USB plug.
You won’t see it in File Explorer. You should look at your sound settings.
I also tried it with my laptop with Windows 11, same result, also in sound setting there is no option to choose USB input, it does not the recording device which is connected with USB plug.
I didn’t think Win7 was the problem but it never hurts to try another computer. (You never REALLY know what the problem is until it’s fixed.)
Since you said “laptop”, is that a hint that your Win7 machine is a desktop/tower with a regular soundcard? If so, you can use headphone-out on the cassette player to line-in (blue) on your soundcard. …Of course that assumes the analog output is working.
…The microphone input on a laptop can “work”, but it’s not “correct” and you won’t get good quality.
I think I found the problem, my new cassette player only has a USB plug for the power, it doesn’t mention anything about ability to convert to mp3. So I just purchased online a new cassette player who does provide that function, hope to receive it soon.
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