Do the mp3s that you capture work? I guess you have put the line out of the minidisk to the line in of the PC. Check you are getting a signal and are recording the line source using the properties of the sound card (double click the speaker icon near the time and on recording properties ensure the line-in is ticked). Record a track from the minidisk then play back the file. If it doesn't work try recording it as a .wav file rather than a .mp3 Once you can get the file to play then burn it to CD using the music cd creator part of your burning software. I have used soundforge to capture minidisk, cassette tape and even LP songs as .wav files then burnt these to CD using easy cd creator. Soundforge allows you to edit the sound files (normalising quiet tracks, eliminating LP noise, fading in and out) and save the large .wav files as the small mp3 files.