I assume you want to convert them into CD Audio? I would just use Nero to do this. All you need to do is to specify that you want to burn a Audio CD from the menu and add the mp3 tracks you want. The program will do the conversion and burn the cd. Once finished, you can play these tracks on any home (or car) CD player. Good luck
since I have no idea what it is, nor what you want to achieve, let me keep out of it and hope someone else can assist you so we can both learn from he/she