Only got audio inlet no outlet can I record from this av amp Sanyo DC-TS760?

I would not recommend using the headphone jack, as it's a lower quality connector and it's hard to keep the levels set correctly. However, I think I read the right info from your amp's manual that the Scart output also carries a stereo line-level audio output signal. If this is in fact the case, then your solution is rather simple. There is a simle adapter that will convert the Scart output to a standard RCA A/V output. Here is one site that sells them:
http://www.svideo.com/scart2.html

once you have this adapter, all you need is a good quality stereo RCA audio adapter to connect the output from your Sanyo to your analog input on the Phillips recorder.

Best of luck,

sewellp@gmail.com

Patrick
April 2008