Put the audiotape in the tape player and turn it on. Allow the tape to play for a few minutes during your normal bedtime routine such as brushing your teeth or putting on nightclothes.
Lie down and relax. Listen to the audiotape for a moment, but do not focus on the audio enough to bring the mind to full alertness.
Allow your mind to relax completely. Fall asleep. It can take a few extra minutes to fall asleep while listening to an audiotape, especially during the first time. If it starts to take too long to sleep, change the audiotape to something that requires less focused attention. It is especially important to change the tape if your purpose in playing the audiotape is to aid your sleep.
Wake up and get on with the day. If the audiotape is for learning, listen to the tape during full consciousness. If you're using the tape to improve sleep you don't need to listen to it during waking hours. Listening to spiritual audio tapes during a state of full consciousness is based on personal preferences.