If it's the old cassete tapes that I am thinking of, first off you'll probably need a player with a standard "mini-jack" (3.5mm like this:http://www.hardware-one.com/reviews/bit88/P1010212.jpg)
audio-out, a double sided mini-jack audio cable, and a computer to record it with.
As for programs, you might try Audacity (along with lame, of course).