use windows Midia PLayer 10 to open the mp3 files or any file format, if it is plable, then use the button "Burn to CD" to burn the song to a CD. If it is not plable, search Internet to find the decoder for the format, such as for file extension .ape, install the decoder to your PC, then the WMP 10 can play the SONG. If it is plable, burn it to the CD.