The CD Write function is used to create an audio CD that will be playable in commercial CD players, such as may be found in a stereo system or car. Therefore, the function will only operate with files that are already in the format that can be played by commercial players (PCM 44.1 kHz/16 bit/128 kbps/stereo). If you intend to use the CD Write functionality, choose this format when recording.
If you have already recorded files in another format and would like to burn them to a CD, connect the LS-100 to a computer using its bundled USB cable and then transfer the files to the computer. Then you can use many CD burning software titles supported by the computer to create CDs from files in other formats.
Verification Source: Olympus America Website
Test Date: 5.10.12