Since I have had no replies, here's what I have learned. Perhaps it will help someone else.
Copy from DAT using Sound Blaster, Digital I/O II sound card, in ecdc sound editor select Record From: SPDIF, (you need to clk the small microphone). Record, add track markers and track info if you wish, then save to playlist. Right clk the playlist (select all) and clk Convert Format, MP3(SPDIF uses WAV files) Burn to CD or DVD. This CD will only play on CD or DVD Players that accept MP3. If you decided to burn to DVD, your DVD Player must be able to play it. One such is the Pioneer DV-563A (Circuit City $150). Others probably can't play. This one can since it can handle DVD Audio. HTH someone
Regards, Desert Rat