Dear friends
Thank you for the helpfull sugestions, It seems I have just realized what the problem is:
It seems there is different operating level for the "profi" and "non-profi" gear.
"Profi" equipment runs at +4dB while "non profi" runs at -10dB voltage.In the "Intruduction to Sound Recording from Geoff Martin"
(http://www.webtopus.co.il/jonathan/textbook.rar)
I have found:
"If you take a piece of consumer gear outputting what it thinks is 0 dB VU
(0 dB on the VU meter), and you plug it into a piece of pro gear, you’ll find
that the level is not -14 dB but -11.79 dB VU... The reason for this is that
the professional level is +4 dBu and the consumer level -10 dBV. Therefore
we have two separate reference voltages for each measurement.
0 dB VU on a piece of pro gear is +4 dBu which in turn translates to an
actual voltage level of 1.228VRMS. In comparison, 0 dB VU on a piece of
consumer gear is -10 dBV, or 0.316VRMS. If we compare these two voltages
in terms of decibels, the result is a difference of 11.79 dB." I am afraid this is the problem I had run into. As I think I can't change
the input level on Echo Indigo from +4 into -10db, neither the line-out
of tape deck into +4db the only solution seems to be some kind of simple
line amp or transformer installed in between the card and the tape deck.

Can someone of you advice on where to buy it or how to build it?
I am really curious that there are almost no people running into problem of connecting some "consumer" gear with "profi" for some "transforming" gadget to be widely available?

Should such home-build device bring less distortion than recording in 24bits maximizing, requantizing and dithering through L2 or similiar IDR and going back to 16bits as suggested by Precisionist and Marcan?

If the digital gaining in 24 bits is better solution then using home-build preamp; should that be
applied immediately after the recording?
Or should it be the last process I do before finalizing the recording?

Will the Waves L2 be the adequate digital software processor to use?
Thank you all for your help
Yao