Lots of people want to know how to interface NMEA 0183 instruments to their laptops or other computers. One answer is to do it directly: NMEA data out -> RS232 data in, and NMEA data return -> RS232 ground. The signal is 4800 baud, no-parity, 1 stop bit.
But here's a better answer, courtesy of Bob Curtis (bc@gate.net): Here's a simple circuit to keep your instruments safe:
a ----/\/\/\/\----+ +---+------/\/\/\/\------ +12v
5k | | | 5k
--- |/ +-------------------- to RS-232 rcv.
/ \ |
--- |\
| |
b ----------------+ +------------------------ to RS-232 common
|
| <- might not need this connection
gnd ------------------------+
You will have 100shown (recommended). Some systems may work more reliably with a common ground. The parts (2-5k resistors and a photo-optical isolator) will cost about $4 at any Radio Shack.