MP3 Disc Burner - Burn your favorite songs as mp3 or audio cd also can
cd to mp3 and mp3 conveter What can you do with the downloaded MP3 files?
Burn your favorite songs to Audio CDs so you can listen them in your home or car stereo CD player, or burn as
mp3 cds so you can listen them in mp3 player, MP3 Disc Burner is such a CD-burning software that can convert MP3 files to conventional Audio CD or MP3 CD with two easy steps.
MP3 Disc Burner supports MP3 to CD on the fly with high speed and quality.
MP3 Disc Burner build a CD Ripper that you can rip audio
cd to mp3 on the fly.
MP3 Disc Burner build a MP3 converter that you can convert wav and mp3 files to mp3 with unlimited
mp3 encode (up 32kb to 320kb).
MP3 Disc Burner can also as a mp3 player just like Winamp, It supports full
mp3 playback function.
Features:
Burn Audio CD from MP3, WAV files on-the-fly.
No additional temporary disc space is required.
Supports WAV files and Audio
cd to mp3 CD.
Supports Audio CD and WAV files to Audio CD.
Supports test write mode and use of high write speeds.
Supports BURN-PROOF for error free recording.
Normalizing function to ensure all tracks in the target Audio CD have the same volume level.
burn mp3 cd and Audio CD in Disc-At-Once mode.
Supports most SCSI-3/MMC compatible CD Writer (Even USB CD Writer).
Supports mp3 to wav or mp3 convert with unlimited
mp3 encode.
Supports ID3v1 and ID3v2 tag edit.
Easy to use with intuitive user interface and drag-drop feature.
Built-in pretty and powerful player
Limitations:
It would only allow you burn files size 100 MB
MP4 Converter
1.62 MB 
$ 29.95