how many data files can be burned on a CD?

I've got a MP3 Disk player in the car.

Instead of burning audio disks it makes sense to burn mp3 files. you can get a lot more songs that way and I've done it before with windows.

So, I've gone about loading up a disk to burn with a bunch of mp3 files and then located the Burn CD button, (not so easy with Mac).

Then I got the message that it cant do it, remove some files.

What! Remove SOME files? So I'm wondering how many?

So here I am running using the half split rule to see how many MP3 files can be burned.

(wouldn't burn 140 files, so I tried 70 files- success, tried half the difference 105 files - no success)

one would think that the operating system would give you an over or under indication.

I do realize that each song varies in megabyte size.

-Chuck Taylor