Given the immense resource that is this forum I ask this question eventhough I may have asked it before. What is the best way to transfer my 78's to cd?
I would assume an audio card that plugs into the turntable. True?

M-Audio has a lot of pre-amp/recording products at reasonable prices. I am not certain the product below would the right one for you, but it might give you some ideas where to start looking.
http://www.minidisc-canada.com/shopexd.asp?id=293

You could also try Xitel, specifically

http://www.xitel.com/USA/prod_inportdl.htm

Couldn't use the line out from your amp to the line in on your sound card?
I have done this in the past, I transferred some old albums for a friend of mine. The results were excellent. There are plenty of apps that allow you to improve the quality.

If you Google LP to CD you get quite a few hits.

You certainly can, and I have also done so. You don't need a really high end sound card, but I'd use something better than what is built into most motherboards. I used a Soundblaster Live.

I use a USB soundcard from Berhenger now, because it enables me to use my laptop, which doesn't have a line-in socket. This means I don't have to move my desktop PC close to the hifi.

The Xitel and M-Audio stuff comes with nice software to edit out clicks, pops and hiss etc.

Yes don't use the onboard sound, buy a sound card, soundblaster is all I used as well.

Thanks, usb sound card for the laptop, you say... hmmm. Line out from amp to sound card. Any special software required/recommended?

For software you could try Audacity, wihch is open source sound editing software. If you have Nero CD burning software it usually includes some sound editng and restoration tools.

I have Sonic's Record Now, don't know anything about it though.

If you have something called Record Now Music Lab Premier, it has all the features you need

http://www.roxio.com/enu/products/recordnow/premier/features.html

If you do a search on google you will find a lot of software, I have been trying to remember the software I used, but old age has got the better of me.