A good VCR.
A capture device.
The right cables/adapters.
Software to run it.
Some video cards do have video input, but audio is still done by your sound card's line in port. Often you will need an adapter, to go from the composite out of the VCR to stereo micro on the sound card.
You're much better off with a dedicated capture card, not a combo-video card.
If you have a digital cam, you can use that to capture video, by running the VCR to the cam's inputs, and the cam to the PC, usually via firewire.
This can be very high quality (as good as it get's with VHS), because the CAM does the analog to digital conversion for you.
What sort of price range are you looking at?
How many tapes have you got to do?