When it comes to PC, I don't think recording gain is such an issue. As long as you have a minimum volume level you can just alter the audio files on the PC to increase gain levels.

Well, Nero does have a wav editor. I should also recommend dbPoweramp. Their music conversion software is amazing, and the powerpack allows you to use dsp effects on it. They also have utilities for CD and Audio input.

It's possible to use a line-in to a PC through the mic input and use Audacity to record the sound which you can later export as a WAV or MP3 file (with an additional dll file). Audacity has a few good tools to clean up what you've pulled into the pc, and you'll need them.

Audacity is free - I've used it for a few years. Here's the link:

http://audacity.sourceforge.net/


Alan