Convert line out to mic in

Hello josepicarra;

You can not convert the line out to be anything other than line out.

If you can borrow a laptop or PC with a line in jack it makes things a lot easier:
How To Convert Audio Cassettes & LPs to MP3 in 5 Easy Steps

Since you don't have a line in like most PCs and some laptops have you'll end up using your USB port for the audio input from your tapes.
You'll need a USB Cassette-to-MP3 Converter

Grace Digital Audio Tape2USB Cassette To MP3 Converter this one is on Ebay for $30 - a used model.

Hype USB Tape to MP3 Converter NEW

If you want to search for more look for:
USB cassette to mp3 converter



 

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If you have a cassette player you can use a 3.5mm cord from its headphone jack to your computers mic input. It won't sound great, but seeing as you are using cassettes that shouldn't matter. You'll need some software to record the input, perhaps Audio grabber?