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sure there is and everthing is a matter of opinion, the line out is set a a certain volume level because the pre-amp or amp whatever your configuration controls this, you don't need an earphone amp for most tape decks because the volume control is on it (the tape deck). If you mistook what I said let me clarify the earphone jack on the tape deck itself, not the amp. So far all of my cassette to cd recordings have turned out and most people didn't know it started on tape. This configuration has always and will always work for me. I use PYRO 2003 MP CD Maker to do it too.
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