I can't believe half the stuff that is being posted here. If the guy's got a cd recorder, why would he want to splash out hundreds on a Nakamichi (or other expensive) tape deck? Also, how many tape decks in the world are there with a digital output?!!
Pete, if you want to transfer cassette to cd, then your PC is the best bet. A cheap sound card with a phono input and some anti hiss software is all you'll need. Failing that, just connect your tape player straight to your cd deck direct with a pair of phono leads. If you're playing the tapes to copy them, you definitely don't need to buy a 3 head tape deck. Save your money and don't waste any more than you have to on a dead format!