I have tried to learn the code off and on over the past 24 years (since I was in high school) and got frustrated every time and gave up. the new 5 wpm code requirement for general gave me the incentive to try again at 40 years old. I used Gordon West's code cassettes. Wow! it was so easy! I highly reccommend using these tapes. They use the Farnsworth method. Sometimes he adds background noise (actual band noise) to help you get ready for the real thing on the air. You learn the letters, numbers, punctuation one at a time and also get some practice with copying actual QSOs and some practice exams. Get these tapes if you are having problems with learning the code. No, I am not related to Gordon West; I am just a very happy no code tech who will be taking his code and general theory tests this weekend (Jan 6th).
You can get the tapes at:http://www.w5yi.org/MorseCode.htm
It will be the best $30 you have ever spent!