From Free Video Cutter Team:
MP3 to CDA Converter is an best MP3 to CDA Converter. It can convert MP3 format to CDA format. Key features: Convert MP3 audio format to WAV; Easy to use - Just two clicks, everyone can become the master of MP3 to CDA Converter; Automatically shutdown the computer after conversion; High speed - Provide >300% converting speed by multithreading, so fast beyond your imagination; Converting in batches, convert multiple files at one time; Many settings are adjustable, such as audio size, bit rate, frame rate, so that the output WAV file will use for burning. All burning programs will handle .wav files seamlessly as long as the audio data is CD-standard.