a player with optical out to your machine's optical in would be ideal, assuming you're not a professional audio person with access to high-end ($$$$$) equipment like they'd use to record and polish the Beetles' old recordings.
also, I think the latest version of Toast or one of Roxio's similar products would work.
There's also a free program called Audacity that should accept optical or analog line-in and it'd record to AIFF or MP3 (with appropriate codec installed; it tells you how to get it for free).