This chapter introduces the very basics of audio recording in practice, by considering how to capture the output signal of any simple line-level playback device. Different common types of connectors and cables are described, and there are instructions for converting between them and avoiding interference and signal degradation, especially as relates to earth loops. There are detailed instructions for line-checking and gain-setting, as well as discussion of patchbays, metering, sample rates, bit depths, data compression, and digital clocking. There is also consideration given to the aesthetics of noise and distortion in audio recording, and to the demands of dealing with older technology such as turntables and analogue tape.