On your PC, under Start, then All Programs, find and open Windows Media Player.
Insert the CD into your computer from which you would like to copy MP3 files.
Click the “Rip Settings” menu.
Choose “Format” from the “Rip Settings” menu and select “MP3.” This will ensure that the CD is copied in the MP3 format.
Click “Rip CD” and MP3 music files will be copied from the CD to your computer.
Open iTunes.
Open the preferences menu inside of iTunes.
Click the “Import Settings” button and choose the “MP3 Encoder” from this menu. Click “OK” to confirm this selection. This will ensure that the CD is copied in the MP3 format.
Insert the CD into your computer from which you would like to copy MP3 files.
Click “Yes” when asked if you want to import the CD, and MP3 files will be copied from the CD to your computer.