If you use Adaptec version 4 or later, you can create an audio CD and put on it mp3 files simply by the drag and drop method. The software handles all the necessary conversion for you.
However, the latest version of CD players available here in HK (and presumably the rest of the world) boast the ability to play native MP3 files. IE you copy the MP3 files to the CD as if you were burning a data cd, and then the player does the necessary conversion. Increases the amount of music you can get on a disc!