Windows XP and Vista support two file systems for writable optical discs: “Live File System” and “Mastered”. The Mastered format is compatible with pre-XP versions of Windows as well as ordinary CD/DVD players that can read and play MP3s. The latest version of Live File System, however, is only compatible with WinXP or later versions of Windows. This would not normally be a problem, except that Microsoft has made Live File System the default format under Vista. Depending on who is going to use the disc, it may be necessary to change the format to Mastered.
Thanks to Kim Komando for this topic.