Are you wanting to recorded (rip) mp3s from tapes?
If so before you do anything else, you will need a tape player (with clean tape heads!), a laptop of desktop PC with a 'line in' and a copy of programme that allows you to record audio. I use Audacity which is available as a free download:
Audacity: Free Audio Editor and Recorder
Most people that I know use it, but some use other programmes. I suggest visiting YouTube as there are plenty of tutorials on how to use Audacity on there. In fact, I would strongly suggest it as it will save you a lot of time and they are usually done by people who speak in laymen's terms without and the confusing jargon. Failing that there are loads of help pages on the Audacity site.
To offer advice on the way to get the best results, and any tips could lead me to go on forever as I learnt by trial and error... until I'd mastered it.
Remember than if you choice to upload you rips to Mediafire for example, and only want a free account, you will need to ensure that your uploads are no larger than 200MB.
This usually means that if you are recording a 90min tape, you will need to set the kbps to 256kbps to ensure it's under the 200MB limit. For 60min tapes, set it to 320kbps. Either way, the idea is to rip the audio to as good a quality as possible, so if you can, 256kbps or 320kbps is best.