drios wrote:"uppens the qaulity" is what us folk use down here in the desert southwest. 
i'm not sure why you would resample into the mpc then record to hard disc (ie. computer) almost every mpc producer i know records straight to hard disc via either the mic input on the computer, or an audio interface (for more precision analog to digital conversion). there is actually no way to uppen the quality of a recording, it's not possible. at best you can create more data points by cloning individual bits of data, and interpolating minor differences between actual sample points.
my recomedation to you, go to radio shaq and buy a
stereo 1/4inch to mini cord. the 1/4 goes into the headphone jack, which i've found has less hiss than the audio outs. the mini jack goes into the mic in on the computer (usually a pink jack)
for recording the actual .wav i recommend soundforge, audacity or if you're investing, protools.