http://www.wieser.clara.net/ripvinyl/
RIP Vinyl is designed to let your vinyl records rest. You can transfer a personal copy of your LP or cassettes onto a CD, and listen to it over and over again, without the wear and tear on your vinyl--leaving that for special occasions.
The program gives you control over the level sampling begins at, and the minimum amount of time that must elapse between tracks, and can record from any audio source on your PC.