Analog Audio Reformatting
The following resources provide a wealth of information about analog audio reformatting:
ARSC Guide to Audio Preservation: Guide by the Association for Recorded Sound Collections
IASA TC 04: Documentation by the International Association of Sound and Audiovisual Archives
Sound Directions: Documentation produced by Harvard University and Indiana University
Audacity A free, open source DAW (Digital Audio Workstation) for recording and editing of audio.