This is entirely dependent on what software you are using, but if your software can't automatically convert the files to either *.cda, or *.wav, then you need to do a search for a program that can do this conversion for you. The files you convert will be HUGE, but as long as you delete them after you created them (cda, or wav) you should be fine. Once you've created the cda, wav versions with the software, you can burn those files directly to a CD player, make sure it's a CD-R, unless your CD player can play CD-RWs. One program I used (before I got some better burning sofware) was MP3Decode, search for it on LimeWare, or download the demo version online. And, oh yeah, if you want they do sell MP3 CD players, which can get expensive, but if you'd like to have like 100+ music files on CD, you might consider getting one.