John said:
If you are using a good 3rd party CD Burning Package(I use and like Nero), it
will automatically make the conversion to .cda, CD Audio files, as part of the
process of creating an Audio CD.
Windows Media Player will also convert wma, mp3 and the like to make an
Audio CD. These are not actually files, but raw audio data in the form
originally specified for CDs. This is very close to a WAV at the
standard 44.1 KHz sample rate for 16 bit stereo.
If you are making an audio CD from WAV files there is no conversion
involved - a burner program just takes the data from them and burns it
in audio tracks (which do not have the extra error correction codes
taken out of the space available that are needed when making a data CD)
Explorer when it is asked to display an audio CD displays each track as
if it were a file - but the are not.