They are all 2 sides - A and B. All 5 tapes are recorded on both sides. The longest side is 46'23" long [after editing] but it has over 40 minutes on the other side.
I think you can still get the 99/100 minute CDs but they come from China and there is no information on the quality.
I'm talking to the owner of the tapes tomorrow and hopefully he can take MP3 or WMA format as I'm doing this as a favour.