I think the question you were really asking was 'what file format should I use?'...

For an audio file to be playable on a 'standard' CD player, you need to record the file on to your PC as a .WAV format file, and you need it to be 44.1kHz 16 bit stereo.

The easiest way to achieve this is to use 'Sound Recorder' which is bundle with Windows, or to use some 'RIP' software designed to allow you to transfer your vinyl collection to CD.

The cheapest one I know is 'RIPvinyl' - click here! I use it myself, so can help you set it up if you choose it.

In simple terms, you take the output of your MiniDisk and feed it into the Line Input of your sound card, probably using a lead with a stereo 3.5mm jack at each end.

It may take a little fiddling to get the sound levels right - always start with the volume control of your MD right down, and your soundcard mixer controls set at about halfway, gradually increasing the volume on the MD until you have a good level without distortion.

Once you have the wave files, you can burn them to a CD - often best to practice with a CDRW if your burner supports them, then copy that to an ordinary CDR when you've been succesful.

Many CD players won't play CDRW, as they are classed as 'low reflective' - some of them won't even read CDR disks, either.

Remember that audio CD format disks have to have all the files written during the same session - even with a CDRW you cannot go back and add files to a CD you have already written to (multisession)... at least with a CDRW you can re-format and start again.

Hope this is helpful...!