No can do. Many threads about this, no way to transfer mic recording from Md to PC. Try gettting a double male stereo cable and go from the headfone jack on your MD recorder to the line input of your pC.
You'll need a program called WinMD to transfer files from md to pc. I have been looking for it guite a while now on the web etc. Can't find it anywhere... If anyone has it(WinMD), please send it to me at erto@Snowboard.com