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That's a HUGE question. First off, they're not "books on tape" anymore. Haven't been on tape for many years. Most are on CD, but they're not downloadable. You purchase them.
There are many sites to get "free" books that are mostly out of copyright. Start with Google.
Audible.com is the largest "Book of the Month" type club. For $15 a month, you get one credit and can download almost any title in their library of tens of thousands of books. They have most of the new best sellers and are usually very well done. HOWEVER, there's a glitch.
Their books are published in a proprietary format with the suffix being "dot AA" instead of "dot mp3" or some other common sound file. This means they must be played on Audible.com's player. There is NO Android player yet. It works on Blackberry, Ipod, and Windows Media platforms.
I've got hundreds of audible titles. I "convert" them to MP3 or MP4 files and listen to them with Astro Player or BookDroid Player. You'll probably have to buy a decent converter program online for a few bucks. I use MACSOME on my Mac Air and works flawlessly.
Hope this helps get you started. Search this forum for AUDIBLE or BOOKS.