[CentOS] Coping music from tapes

OS: CentOS 5.0 x86.

Hi, I have some old music tapes and a walkman, and want to move the 
music to mp3 format. So far I am thinking to use Audacity to record the 
music to wavs, and then do not know, somehow I will compress the wavs to 
mp3s as vbr 192 Kbps with something.


Has anyone done this? What app did you use for recording the music from 
the tapes and what app did you use to make it mp3? Unfortunately my mp3 
player doesn't support ogg vorbis, so this is not an option.


Thanks in advance.