What is the best way to convert LP's to CD's?

Deluxe: It's a good point--documentation on the Nero is not great--that's really it's only downside. It took me a long time to figure out how to get it to burn with the correct options and even longer to get it to read slowly for mastering. I should take some time and write down all the settings (and how I accessed them) to share--and in case I ever need to set it up again.

please..:)

Rives talked about a sound card digitizing to 24/96. I take it you then use a DVD burner and either DVD-R or DVD-RW media. Correct?

Beowulf: not necessarily, in fact I don't. The 24/96 is the converter. That doesn't necessarily mean that it's saved in this native format (although you can) nor does it mean that you write to this format. In my case it's burned to CD-R and the bits are truncated. Of course, DVD at this sample rate would yield better results, but I don't have a DVD burner.