SoundMax SM-CMD2021 - Manual (Page 27)

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Notes on creating your own CD-Rs or CD-RWs containing MP3 files
To enjoy high quality sound, we recommend converting to MP3 files with a sampling
frequency of 44.1 kHz and a fixed bit rate o f 128 kbps.
DO NOT store more than 256 MP3 files per disc.
For ISO 9660 - compliant format, the maximum allowable depth of nested folders is 8,
including the root directory (folder).
When CD-R disc is used, playback is possible only for discs, which have been finalized.
Make sure that when MP3 CD-R or CD-RW is burned that it is formatted as a data disc
and NOT as an audio disc.
You should not write non-MP3 files or unneeded folders along with MP3 files on the disc
otherwise it takes a long time until the unit starts to play MP3 files.
With some CD-R or CD-RW media, data may not be properly written depending on their
manufacturing quality. In this case, data may not be reproduced correctly. High quality
CD-R or CD-RW disc is recommended.
Up to 16 characters are displayed for the name of an Album or a Track. ID3TAG version
1.x is required.
Note that the unit may not play Tracks in the order that you wrote them to the disc.