ION TAPE EXPRESS PORTABLE TAPE-TO-MP3 CONVERTER/PLAYER WITH HEADPHONES
I had just 2 tapes I wanted to convert, so I didn't want to spend big money for the little project.  Well, you get what you pay for.  Problem #1 -- a wavy distortion for each recording (although not the actual song).  Problem #2 -- the tape speed is slightly off.  For example, a song that last 2:58, after processing with this equipment lasted 3:10.