NOTE: This Guide only applies to ImgBurn and is for burning a *proper* Audio CD (typically 80 minutes worth of audio) that's playable in any standalone CD player.   If you want to burn MP3 files for playback in an MP3 ready CD player, just add the files in Build mode and ignore this guide.   ImgBurn's ability to burn Audio CD's is currently based around the well known 'CUE' (as in 'BIN + CUE') image file format.   To burn music files (MP3 etc) you first need to create a CUE file.