Just one day ago, my brother and I were arguing over these 2 codecs.

Basically, we were debating on whether wave files fitted on a CDR by file size or by time duration.
Logically, it has to be by file size, but the burner software I used, Nero Express 5, judged it by time duration, and as such, even though the wave files were only about 55 MB in total, their duration far exceeded that supposedly allowed on a CD, and I could not burn them all at one go.

Can any knowledgeable ones here please enlighten me on this? Thanks very much.

Edit: I did a belated search on the topic, and found a similar thread. However, it does not explain the file size/time duration fiasco I detailed above.

CD audio is 44kHz, stereo, 16-bit. If you import WAV files that don't match that (I'll guess 11kHz, mono, 8-bit from your example, for which 55MB would work out to about 100 minutes) then the burning program will automatically convert to 44/2/16. From the user's perspective, the CD format is playtime-limited, typically either 74 or 80 minutes per CD.

That's it! And I couldn't figure it out.
Thanks, getID3().

You're probably right about the spec of the files, because they came from the voice recording function of a Creative Muvo NX. That, I forgot to mention in my opening post.

There's something else which is important to remember here - WAV isn't a codec, but rather a container format, like AVI. A WAV can be PCM (which is what most closely resembles CD-audio), or it can be ADPCM (might be what your player records in)... it can even be MP3 for instance.

A lossy format, or at least MP3 in particular, when contained in a WAV file, is called "RIFF-wrapped."