Well, if you want to spend no money, you can easily record each side
into your pc as a WAV file, thenhack it into seperate tracksand convert
them to mp3's, if you hunt for free converters and the like.
Personally,
I bought Spin-It-Again last year to convert some of my LP's to the
modern age (having gotten fed up with trial periods and the like
http://www.acoustica.com/spinitagain/
It's not free but
it's genuinely very good software, really good interface and
intuitive. It's just a pain that I now have a Mac rather than a
windows setup; I need to get an emulator i suppose