Windows Media Player uses the system's IMAPI CD burner.  The burner isn't
what you most would call reliable.  There are a few things you can do to
troubleshoot the IMAPI burner, but none are completely guaranteed to work
all of the time.

These tips can be found at http://tinyurl.com/32zkh.  This "should" help
with most of the common error's like 8004020E, 80040227, C00D11AB, C00D117E,
C00D11C9, Etc, Etc.

If the site doesn't help fix the problem then the next thing to try is to
download and install the free Nero Fast Burn Plug-In. (Here:
http://tinyurl.com/2ns8l)  This should work, the only problem is it will not
burn DRM'ed WMA's.  Such as those purchased from sites like Napster,
MusicNow, Wal-Mart, etc.

In my opinion the "best" thing to do is forget about using WMP to burn CD's
until we get a better burner.  Nero 6 Ultra Edition is a great program to
burn CD's along with Roxio's Easy CD Creator or Easy Media Creator 7.

Nero
http://www.nero.com

Roxio
http://www.roxio.com