2. Audacity has a Noise removal function. Try a few settings to get best results. Usually mild settings are best. You select a section of tape with no content and use that as a profile to remove noise from the whole recording. It's not the best but can be useful, and it's free. Audacity is also good to do the initial recording.
Waves noise removal plugins are great but not Linux and expensive. If you have a spare 3 grand you can get Cedar which is one of the best, but you need ProTools to run it. Their website has a nice writeup of the concepts under the "About audio restoration" section.
3. Results should be acceptable with most soundcards. I have an M-Audio Audiophile 2496 which is great. Just make sure you don't peak the record level (ie. over 0dB)
4. Record to .wav then convert to FLAC and keep the FLAC files. Only convert to mp3, aac, m4a, or preferably ogg vorbis if you need for a particular device. I use ogg for my netbook and FLAC on my desktop.
5.Yep, LAME is OK for mp3. Only use mp3 if you have to for a particular device. Ogg is better quality at the same bitrate, as are aac/m4a.
I have over 100 old cassettes from live shows I've been meaning to digitise for ages. Just acquired an old Teac deck, which hopefully works OK. It's winter here in Melbourne, so I have no excuse not to sit inside and get it done.





















