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To wander back to your orignal question, I'd say transcribe it. Create a
text of the tape, and then structure and edit it as you would any other
document. You could try some kind of voice recognition technology, but I
suspect that sitting down and doing the transcription is the most
straightforward and in the end least troublesome route. That way you can
do some of the editing as you go (edit out the conversational cues that
aren't necessary in text, for example--the ums and ahs, the asides and
sentence fragments that don't end up going anywhere.). That way when you
get down to working with the text, your source will already be a fair
bit cleaner. This has been my experience doing the same process with
audio tapes of "think-tank" meetings and other discussion/focus groups.
Also, if there is a visual cue that adds meaning, you will be able to
catch it and include it in the text where a voice recognition tool could