First thing you will need is either a Capture Card or a VIVO capable
graphics card (Video In and Video Out)... and then you'll need analog
capture software (which often comes with the card).
Cables... normally one (both yellow ended) composite cable which will
connect to the VHS and the analog capture card and one with red and white
composite one end and minijack the other end which goes to the line in of
your soundcard.
For more advice and reviews on which capture card, see
www.videohelp.com