If you want to burn them as mp3, then any program that can make a data CD will do the trick for you. If you want to burn them as audio CDs, then you need to convert the mp3's to .wav format (Winamp does this) and then burn using a program that can make audio CDs. I saw a link on these forums a few days ago to some free software from Sony or something. Do a search on "free software" and you should find it.