Turbo Grafx 16 CD Cue file Help

When I change my Wave Files to mp3 Daemon Tools Lite will not work so please tell me what I'M doing wrong all I did was change where it ways mp3 that was wave before also I did change my wave files to mp3.

FILE track-01.MP3 MP3
TRACK 01 AUDIO
INDEX 01 00:00:00
FILE track-02.iso BINARY
TRACK 02 MODE1/2048
PREGAP 00:03:00
INDEX 01 00:00:00
FILE track-03.MP3 MP3
TRACK 03 AUDIO
PREGAP 00:02:00
INDEX 01 00:00:00
FILE track-04.MP3 MP3
TRACK 04 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-05.MP3 MP3
TRACK 05 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-06.MP3 MP3
TRACK 06 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-07.MP3 MP3
TRACK 07 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-08.MP3 MP3
TRACK 08 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-09.MP3 MP3
TRACK 09 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-10.MP3 MP3
TRACK 10 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-11.MP3 MP3
TRACK 11 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-12.MP3 MP3
TRACK 12 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-13.MP3 MP3
TRACK 13 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-14.MP3 MP3
TRACK 14 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-15.MP3 MP3
TRACK 15 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-16.MP3 MP3
TRACK 16 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-17.MP3 MP3
TRACK 17 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-18.MP3 MP3
TRACK 18 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-19.MP3 MP3
TRACK 19 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-20.MP3 MP3
TRACK 20 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-21.MP3 MP3
TRACK 21 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-22.MP3 MP3
TRACK 22 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-23.MP3 MP3
TRACK 23 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-24.MP3 MP3
TRACK 24 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-25.MP3 MP3
TRACK 25 AUDIO
PREGAP 00:00:00
INDEX 01 00:00:00
FILE track-26.iso BINARY
TRACK 26 MODE1/2048
PREGAP 00:03:00
INDEX 01 00:00:00

Why are the extensions .MP3 MP3?.

Surely should just be .mp3?.

Looks to me like its either a filename issue or a problem with the conversion. Either that or your emulator doesn't like mp3 files, in which case you would be better converting them back to wav's.