Assuming your DAT has a digital output and your CDR has a digital input, then all you need is an appropriate digital cable.
Hopefully, your DAT tapes were recorded at 44.1 not a 48 sampling rate. If the latter you'll need a sample rate converter. Many CDRs have this built in as a function. Alternatively, there are readily available outboard hardware units or computer software programs that offer SRC. If this sounds cumbersome, then you could always do the transfer from the analog outputs of the DAT into the analog inputs of the CDR.
Hopefully, your DAT tapes were recorded at 44.1 not a 48 sampling rate. If the latter you'll need a sample rate converter. Many CDRs have this built in as a function. Alternatively, there are readily available outboard hardware units or computer software programs that offer SRC. If this sounds cumbersome, then you could always do the transfer from the analog outputs of the DAT into the analog inputs of the CDR.