Are you asking how to create an mp3 disk? If you create an mp3 disk, then you need a device that can play it. Most dvd players can play them but not all mp3 players can. But you can also play mp3 disks on your computer.

There's lots of programs out there that can convert wav or cd's to mp3. Here's a quick list of some:
1. dBpowerAMP, - 2. WinAmp, - 3. Quintessential (QCD), - 4. iTunes, 5. WMP, 6. CDex, 7. MusicMatch
* Good tagging tools: http://massid3lib.sourceforge.net/

All the above programs are good tools for converting to mp3. Recommended bit rates are 192 to 320 kbps. Else 128 to 160 for mediocre stuff. 16 or 32 kbps for talk recordings such as comedies. Variable bit rate (VBR) is much better than Constant bit rate (CBR) or average bit rate. The size of the songs will vary depending on bit rate selected & length of song. 160 kbps will give about 1 MB per minute, 192 about 1-1.2 MB & 320 kbps about 2 MB or so. Here's the MusicMatch ripping guide. BTW only a few of the above programs like iTunes are able to be used as player, ripper & burn cd's/mp3 disks/mp3 dvd's, etc. all in the one program.

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