http://en.wikipedia.org/wiki/Record_restoration The Wikipedia article on Record Restoration
Transferring LP's to CDR provides an excellent introductory overview.
The FAQ for the alt.binaries.sounds.mp3 usenet groups also provides a general overview, plus some specific Cool Edit tips, and many guidelines pertaining to uploading mp3's to usenet.
Wave Corrector software tutorial includes many helpful suggestions on recording your sound files in digital form through your sound card.
How to Begin Restoring Old Records These pages provide many interesting tips and advanced detailed instructions for special techniques using Cool Edit (Adobe Audition) for record restoration.
Copy Vinyl or Tape Recordings to CDR provides good general tips.
dadiOH's dandies help file is a wonderful free downloadable "help file" resource. Highly recommended. This is an invaluable tool covering many topics related to record restoration.
Restoring Old Gramophone Records focuses mainly on 78 rpm restorations, but this wonderful site includes many tips and information of a more general nature
plasticrevolver.com provides a good overview and general comments about the whole process of record restoration.
http://www.enhancedaudio.com/newway.htm#riaa This page explains and discusses RIAA equalization, and it is well written, very interesting, and a real eye-opener, but only read it if you want to drive yourself nuts.
http://www.enhancedaudio.com/basics.htm The folks at Enhanced Audio are naturally a bit biased in favor of their products, but this "Audio Restoration Primer" provides an excellent introduction to hooking up your equipment and jumping right into it.
http://www.cedaraudio.com/intro/intro.html Cedar Audio provides a good technical discussion of record restoration.