CD files are actually .CDA files. Your cd burning software converts .WAV files to .CDA files when you tell it you want to create a music CD, as opposed to a data CD. Maybe some burning software will convert from .mp3 to .CDA. If you have a copy of Sound Forge, the batch converter will allow you to convert from .mp3 to .WAV, and then your burning program takes over from there. I'm sure there are a lot of other ways too. Good luck. Al