CD's don't use WAV or such. They have their own way of doing it. You need software such as Roxio's Easy CD Creator or Nero's CD Burning software, or other equivalent software. There are programs which will copy MP3s or WAVs to CD for use in such systems.

You didn't say what kind of computer you are using. Gurney, if you are using a Windows oriented computer, check out those two programs. They usually have freebies which come with the CD Burner drives. You can download copies from web-sites.

For Windows

http://www.hitsquad.com/smm/win95/

For Macintosh

http://www.hitsquad.com/smm/mac/

They have software to record the material onto your computer, and this can be in WAV or MP3 or other formats. (WAV is lossless but HUGE. You can compress them but then they are not as univeral. MP3 and many others are compressed but there is SOME loss. Mostly it is undetectable)

Once the material is put onto your computer, assuming it is in WAV format, you would load up the CD Burning software. In both Roxio and Nero, they ask about the TYPE of CD you want to create. You have to specify the MUSIC CD and it takes care of most every thing else. IT will ask you for the names of the tunes you have. If your LP or cassette is in one big file, that is a problem. YOu have to record each cut/track as a separate file. This will enable you to put them as individual songs on the new CD.

If you recorded the LP/Cassette as one big file, you will also need a Wav (or MP3 or other appropriate file) Editor to cut each track into separate files before going to the burning step.

Hope this helps. There are a number of past threads here in the forum on the subject. Try a search on CD recording, or CD burning.