Okay, look for something called Goldwave or Adobe's Audition software. You can load the WAV file into them, then using SAVE AS you can save it out as an MP3 at whichever sample rate you like (I use 320 for best possible audio quality after the file is converted, which also compresses it). THEN when you have your MP# try to burn it. Nero won't convert. I did not explain that clearly enough. My bad.