Convert MP3 to CDA

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You can simply burn your MP3s collection to make an audio disc, which will essentially create a set of (poor quality) audio tracks on the disc, each represented by a single .cda file. This is pretty much what mp3 to cda conversion represents and can be doable in plenty of burning software or audio editors capable of burning media discs, but direct mp3 to cda conversion is not likely possible.

Open MP3 file    Open CDA file