This process is referred to as "ripping" and "burning". To convert MP3's into an audio CD, you can generally just copy your MP3 files right onto a CD using burning software. Most players of all types today recognize the MP3 format. If your application requires a different format, the converters here can accomplish that for you. Decoding if necessary can be achieved by using one of the MP3 utilities such as RealPlayer or Winamp. Other popular burning software: Alcohol, Roxio or AShampoo. Of course, either a CD-R drive or CD-RW drive is also required, a standard CD-ROM drive will not do. A blank CD-R or CD-RW is also necessary.

There are several factors that influence the all around quality of a burn such as the amount of free system resources, drivers, and of course the MP3 itself. Though, in most cases, your actual CD or DVD-RW drive has the most influence, along with the blank CD-R/CD-RW you choose to use. Nearly all optical drives come with a list from the manufacturer that lists which CD-R's/CD-RW's they have tested and decided work best and most the efficiently with that particular drive. This should be a starting point to deciding which CD's to purchase and use.