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I don't have an MZ-R50 but, assuming that the Line Out functions in the same way on that device as on my Sony MiniDisc portables, then the volume control is bypassed. I don't often use Audacity but a couple of things worth checking: 1. Make sure that you have selected your "recording device" correctly from the Audio Setup drop down menu: I'm using a Focusrite Scarlett interface but you just need to select whatever input method you're using on your PC. 2. Make sure that the recording levels (the top level with the microphone symbol) in Audacity are up: If you then press record in Audacity and play on your MZ-R50 you should see the audio being recorded in the left and right channels. Once you have finished recording, save your Project (File > Save Project > Save As). Audacity saves its Projects as *.aup3 files. If you want to create a more universally playable file then you'll need to Export it (File > Export Audio > Export to Computer) and choose the format you want (.wav, .mp3, .aac etc). That should (hopefully!) give you a file you can play back more easily. Hope some of that might help. Let me know how you get on and, if it's still not working for you, we can try to work out why.