I find WMP (Windows Media Player) fine for this job. http://www.microsoft.com/windows/windowsmedia/knowledgecenter/mediaadvice/0080.mspx tells more (for WMP 10).
Once on your hard disk, you can copy them to whereever you want.
I need to burn my purchased cds in mp3 format in order to listen to them via wiselink flash drive on my pn50a55o samsung tv. So far i've been successful uploading my jpeg picture files, but music folders are not recognized. I have most of my cd audio collection uploaded to I Tunes, but I'm open to using any other device such as windows media player if that medium makes this process easier.