Firstly what you'll need is a cable with 3.5mm connections on each end so that you can connect the earphone connection from your dictaphone to the line in socket on your PC sound card.
The next thing you'll need is some software running on your PC which when you press play on the dictaphone can take the audio transmitted over the cable and store it in a recognisable format on your PC. There is a sound recorder built into Windows, but it's pretty poor (I think it only records in relatively short chunks).
A quick google for "Free Sound Recorder" came up with this which may well do the job, or if you have a hunt around there may well be other similar applications.
The next thing you'll need is some software running on your PC which when you press play on the dictaphone can take the audio transmitted over the cable and store it in a recognisable format on your PC. There is a sound recorder built into Windows, but it's pretty poor (I think it only records in relatively short chunks).
A quick google for "Free Sound Recorder" came up with this which may well do the job, or if you have a hunt around there may well be other similar applications.