Hardware:
1. Reasonable quality soundcard - though the initaila SNR from cassette makes this a slightly less demading case than from a better source.
2. Cassette player, preferably with LINE-OUT ... if no line-out available, use headphone out and set any tone controls "level".
Your standard burning software may have recording facilities, or your soundcard software.
Or look at
www.exactaudiocopy.de
EAC is not just a superb CD-audio ripper, but also records WAV, and has a really neat WAV editor with a great trick (Tools, Process WAV).
Take the WAV file, which probably has a bit of tape hiss in the quiet parts.
Select a hiss-only section to sample (play it through, LOUD, to be sure).
Process Selection - Noise Profile - Get from selection ... wait.
Now select all (Edit-Select all)
or pre-test with a smaller select , and then choose Process selection - Reduce Noise, and then select how much to reduce by .... WAIT...WAIT...WAIT - this is SLOW, but worth it.
Listen-check, and if you pre-tested a small segment, immediately undo and then re-apply to ALL (you do NOT want to do it twice to one area).
I have NEVER been able to fool it ... it is devastatingly effective against any systematic noise (like tape hiss or air conditioning rumble), but seems to have no adverse effect - though if you send the removed noise to a file, there is a TINY bit of signal in there.
Nero WAVE Editor TRIES to do the same trick, but introduces viscious noise of it's own - that was a while ago, so they might have fixed it (oh yeah!).