If you want to create and then burn an audio CD you need WAV files. But how to convert your favourits MP3 songs?
You simply use:
mpg123 -s track.mp3 | sox -t raw -r 44100 -c 2 -s -w - track.wavOr if you have got more than one track in this directory you want to convert:
for track in *.mp3;
do mpg123 -v -s "$track" | \
sox -t raw -r 44100 -c 2 -s -w - "$track.wav";
done