Hard to tell what the OP actually meant there, the question was phrased pretty poorly.
If they meant "live" listening, you can buy a USB turntable or (alternatively) a
$40 iMic and hook up any old turntable (no preamp required), then open a program such as Audacity or Audio Hijack Pro (et al, any recording program) and point it to the USB input and away you go.
For CONVERTING vinyl records to digital, the process is similar. I have to say first off however that unless your time is utterly worthless or the songs are otherwise unobtainable in digital form, it will be FAR FASTER and FAR CHEAPER for you to just buy the songs you want off iTunes or Amazon or some such legal outlet. Converting from vinyl is tedious and time-consuming and you still don't end up with quality as good as digital music unless you have invested 10 grand or more in a professional vinyl transcription and recording setup.
That said, if you want to do your own conversion anyway you would put the record on a USB turntable or the iMic setup I mentioned, open up your recording program (there's one that comes with Toast called Spin Doctor that's not bad -- if you already have Toast that is) and record each side as a single file (some programs, like Spin Doctor, can automatically "chapter" tracks based on that silent bit between songs).
Save this as an AIFF and repeat for side two. When it's all done, if the program you're using has editing functions then you can edit the files into individual songs and try to reduce the crackle and pop (Spin Doctor is pretty good for this). Then you tag and save each track as its own song file, throw em into iTunes and add album artwork.