Do you have a way to get it from tape to your PC? If so, do it and save it to your desktop as an mp3 (click file, save as, click the arrow in the top line of the box, select desktop, go down to the line that reads 'Save as type', click the arrow on the right side of that line and select mp3. Open an e-mail, address it to me, with any subject you choose, click insert / file attachment. A browser will open. Select desktop. A list of items on your desktop will appear. Find the mp3 in the list, highlight it and click the attach button. Then hit send.
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