Open iTunes. Click the "Edit" option at the top of the program. Click "Preferences" in the drop box that appears. A larger box will appear over the iTunes program. Click the "General" tab at the top of that box. Then, click the "Import Settings" tab. A smaller box will pop up. Click the "Import Using" drop box and select "AAC Encoder." Click the "Setting" drop box and choose "High Quality (128 kbps)." You can then click "OK" to close both boxes.
Click the "File" option at the top of iTunes and then select "Add Folder to Library." Search for the folder on your computer that contains the MP3 files you want to convert to an audio book CD. Choose that folder and click "OK."
Click the "Music" link on the left side of iTunes and search for the songs you just added to iTunes. Highlight each of these songs and then right-click on the files. In the drop box that appears, choose "Create AAC Version." An AAC version of the songs you chose will then appear in iTunes (beneath the original file).
Highlight each of the AAC files you just made and select "Show in Windows Explorer." A Windows Explorer folder will open and appear on the screen.
Click the "Tools" option at the top of the Explorer window. Then, select "Folder Options." Click the "View" tab and scroll down the page until you find "Hide Extensions for Known File Types." Remove the check mark next to that option and then click "OK."
Right-click on the file you changed in iTunes and click "Rename." Change the end of the file from ".m4a" to ".m4b." Do this for each song. Then, highlight every file and right-click. Choose "Send To" and then choose the your CD-ROM disc. Do this and you will be able to burn the files to a blank CD.