With the proper cables, yes.
You would use the same analog cables listed above for recording to another audio device from MD, simply switch the inputs/outputs. For a computer, this would mean connecting an analog cable (usually a 1/8" male to 1/8" male miniplug cable) between your MD unit's line out to your sound card's line in. If you're looking to transfer audio from MD to your computer digitally, you need an MD unit that is capable of digital output (all current portable MD recorders lack this feature, but most home MD decks have it) plus the correct digital audio cable.
A good piece of free software for Windows-based machines that will record an incoming audio signal is MusicMatch
Hope this helped
