Download and install iTunes if it's not already installed on the computer.
Open the "File" menu and select "Add File to Library." Browse to find the MP3 file you want to transfer to CD. (Importing the file to iTunes converts it to iTunes' M4A format.) Click "Convert."
Go to the "Edit" menu and select "Preferences. On the "General" tab, click the "Import Settings" button. Click on the "Import Using" drop-down menu and select "WAV Encoder." Click the "Setting" drop-down menu and select "44.100kHz." Click the "Sample Size" drop-down menu and select "16-bit." Click the "Channels" drop-down menu and select "Stereo." Click "OK." Click "OK" again. This configures iTunes to create copies of selected M4A files to CD quality WAV format files.
Click "Music" in the Library menu. Select the audio book file. Go to the "Advanced" menu and select "Create WAV Version."
Navigate to your iTunes music folder. Right-click on the WAV file version of the audio book file and select "Copy to CD or Device." This should cause Windows Media Player to automatically launch with the audio book file in the playlist.
Place a blank CD-R into the computer's CD burner. Click "Copy" to burn the WAV file to CD.
Plug one end of a set of RCA audio cables into the audio outputs on the back of the cassette deck. Insert the other end of the cables into the audio inputs on the CD recorder. Use another set of RCA audio cables to connect the CD recorder's audio outputs to the inputs on an audio receiver. If you don't have an audio receiver, plug in a pair of headphones into the CD recorder's headphone jack. This will allow you to monitor the recording.
Insert the audio book cassette into the cassette deck. Insert a blank CD-R disc into the CD recorder.
Place the CD recorder in record-standby mode (generally accomplished by pressing "Record" plus "Pause"). Press "Play" on the cassette deck and monitor the recording meter levels on the CD recorder. Adjust the levels so the meter bar bounces as close to 0dB as possible without going too far into the red.
Turn on the audio receiver and arm the CD recorder source; or put on the headphones you connected in Step 1. Cue the audio book to the spot where you want to begin recording.
Put the CD recorder in record mode (generally accomplished by pressing "Record" plus "Play"), then press "Play" on the cassette deck to begin dubbing the audio. Press "Stop" on the CD recorder and cassette deck when you come to the end of the audio book chapter so that a chapter mark can be encoded onto the CD. Repeat this step to record the next chapter.