What is the best way to record from a minidisc player to my PC?

Unless it's one of the NetMDs, you will probably just have to use the analogue input at the back of your computer and record it in real time. That's the only way I've found of doing it.

Even if it is one of the NetMDs (I have one), they were designed to not allow uploading. Good old Sony. Shoot themselves in the foot once more. Build in obsolescence.

i use a two-way 1/8th inch cord to go from minidisc output to computer input. record it into soundforge or what-have-you. it's annoying but can't take THAT much time, unless you've got one of those Hi-MDs (which aren't so amazing anyway, b/c the recording time isn't so long if you have it on the highest audio quality setting)