I did this with the Memory and Personal Genius tapes. Use the features that even the most outdated soundcard can support. Record your tapes in .wav format by hooking up your Walkman to the input jack on your soundboard (this will require a cable purchase at radioshack or your PC speakers may already have the cable you need).
Crop the "This is Paul" beginning and exclude the get comfortable part on all but the first tape.wav (if your already in the meditative mood why listen to that part multiple times, put the "countdown to joy, you feel great" ending only on the last one). Edit all your tapes into one file and convert to an MP3 or record onto a longer tape or burn to disk. See where I am going with this?
You can get the audio programs from CNET or some hacker site of your choice. They are typically freeware. You can do this on a simple dual cassette player too.
I recorded the first 1/2-hour at regular volume and the rest at a lower volume so I could sleep through it.
As for sleep-learning, I record my class lectures and transfer to my computer in this manner. I listen while I sleep. That is all! No study or cramming for exams. My lowest test score since I started doing this was a 96%. Okay, I can admit that I take laziness to all new heights! I'll own that one. I don't have time to burn myself out taking written notes all day, that is what Calculus is for!
DON'T accidentally save converted paraliminal files in your shared Napster folder. LSC has earned their money here and should continue to do so. Besides, intelligence in the wrong hands can be a dangerous thing (can you say Theodore Kaczynski?) Some people are better off stupid! 
ENJOY!
If I sound condescending in this post it is because I am! Character flaw or just the fact that I have been listening to the Memory/Genius tapes 24/7 for three months strait, I don't know. Knock yourself out guys.
See-ya!
[This message has been edited by Signman (edited November 30, 2000).]
