[slewofboots]

You could do this "on the cheap" by connecting a male-male 1/8" stereo mini jack audio cable between your DAT and your PC (or MAC) sound card line-in. You will need some recording software. I use Cool Edit Pro, which is known as Adobe Audition now - there is a free trial of Audition out there I believe.

Then you just press Play on the DAT and Record on your recording application and adjust the recording level so it doesn't clip (i.e. peak at too high a level) and once the levels are set, restart the recording w/o touching the levels again.

Once you've got it as a .wav, you may want to do some artifact removal if these are audience recordings like removing claps, loud screams in between songs could be cut or noise-reduced to improve the overall sound, and also to get rid of these relatively loud sections so that the music it self could then be normalized (amplified to a peak volume) without these relatively louder noisy sections mucking things up, sonically speaking. Then it's a matter of breaking up your big .wav into multiple .wav files (i.e. tracks) and burning to CD.