Hey dude, what type of Audio CD do you wish to make? If you want to make it play on your regular Stero System or Car Audio Player, you need to first convert your MP3 files to WAV format. Now, in order to do this, I would recommend Advanced WMA Workshop. In WAV Format, each file is around 50MB so you can't expect to fit more than 14 songs in one standard CD (as in albums you buy from the store; WAV files have a decent sound quality with a bit rate of 128). Once you got the files converted, get Nero to burn them for you under 'Audio CD'. If you simply put MP3 format songs and burn it with Nero, it would simply make the CD such that it is only playable by CD/DVD Players that support MP3 such as your PC or the DVD Player attached to the TV...