This page has MP3 samples of the transfer of 78rpm to CD.
The best way of digitising and converting Shellac 78 rpm records to CD or MP3 is to use the OLDIES made GOODIES specialised Audio Restoration Service.

Shellac 78rpm.

Easily dismissed as an inferior format.
However, there are some very good recordings on 78rpm that will never see the light of day unless restored.
I have to agree that many are in poor shape but with a bit of TLC they can be resurrected into a more than useful condition.
Some, are too far gone but surprising results can be obtained using a variety of Audio Restoration techniques - and hard work.

Shellac 78s' can have a high level of surface noise but even with this all is not lost - it is possible to restore many of them to a satisfactory standard, using the right Software and lots of patience and time.
Have a listen to these clips from Robert Earl early 50s' recordings - high surface noise, powerful vocals, string backing - well, just maybe?
This first one starts with the restored version and runs into the original later.


In this clip we start with the original and change to the restored version later.


The first impression of this Shellac 78 was that it was probably a good candidate for the Recycle Bin!!!
Here's the original transfer to PC.

There again - it's survived 60 years in one piece!!!
So - what if?
Here we have it, rescued from the Bin.


The first time I played this Shellac 78 I wondered if the 5 pence I paid was justified?
Cleaning made little difference - but hopefully saved the Stylus.
Here we have it - "Bop Boogie" released in the UK around 1949, quite nice once you can hear it over the crud.
Track starts with the original and runs into the restored after about 54 seconds.