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.

You also might wan to try reinstalling the player over itself. -
http://tinyurl.com/4hn3

If WMP doesn't see your CD burner (C00D1176) then please check out
http://tinyurl.com/3dbhx

If you are running into problems burning specific songs they might be
corrupt in one way or another.  This is very true with any files downloaded
from P2P applications like Kazaa, WinMX, 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/u8p3)  This should work, the only problem is it will not
burn DRM-enabled 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

If you badly wish to use Windows Media Player to burn CD's and the above
links didn't help you will have to contact Product Support.  There are no
more known solutions then the ones posted. (http://tinyurl.com/6786)

layer and my operating system is Windows XP. All help appreciated.