ok this is what i did when i bought a c64 and it does work.
First off buy yourself a good tape recorder like a sony, then connect it to the speaker out on your pc. Look around for progs out there that will convert the .t64 images back into .wavs then play the wav and copy the sound from the speaker output onto tape and play that back to the c64. It worked for me and i got millions of games now.
I also did this with the ZX Spectrum 128 i had and it still worked.