how do you mean? If you convert each track to mp3 seperately, then there will always be a slight delay because the track needs to be loaded to RAM before being played. How I do it is convert the whole CD to one MP3. There are several pieces of software for this. I use dbPowerAmp, it's free unless you want to use MP3, but then it only costs £7 to buy it. Plus, you can also convert between bitrates and compression technologies, ie MP3 to WMA, WMA to ACC etc