in teh nero smart start, go to audio then "make mp3 cd" it will take you instantly to the page where you put in the songs you want. drag them in for folder 1, or right click inside, and select make new folder to make some sub folders or something once thats done, just go thru the regular burning routine for nero, just check, like prathapml said, if your mp3 player has the folder stuff, but it should. i sugest using a cd-rw for this, as you can erase it to make a new mp3 cd every once in a while. you might also check to see if you finilized the cd, it should be as important, but it might be the problem