Insert one end of the supplied line-in cable to the line in jack (which is the same as the headphone jack) of the Digital Audio Player and the other end of the cable to the Audio-out jack of the source equipment to connect the Digital Audio Player to the source equipment.
Power on your digital audio player and select Settings->Record->Source->Line in.
Press the navigator button to confirm.
Play music from the audio source, and then press the REC button to start recording.
A recording file is generated and placed under a [RECORD] folder on the display. The file name sequence is LineIn-yearmonthday-001 ex: LineIn-20060314-001, and so forth. (File extensions depend on the format you selected.)
Press the REC button again to stop recording. A message telling you the file name appears and you will see the file list in the [RECORD] folder.