Actually, the software that burns the CD converts from either WAV, MP3 or RA/RM files.

Many of the will do MP3 or WAV.

The format on an Audio CD is NOT WAV, but a different format specifically for playing as an audio file. I believe it is similar to WAV in that it is uncompressed.

If you copy wav files on a data CD, it won't play in CD Players.

Burning software converts from WAV and either MP3 or Real audio files. Real One can do all three.

Some can take in WMA files as well.