Due to the way files are referenced in Windows, copying tracks from an Audio CD is handled much differently than on a Mac.

Whereas a Mac will show Audio CD files in their native format, a PC will index points on the disc by means of a 44 byte reference file for each track. This limitation causes a problem when trying to copy files via dragging and dropping because the end result is a bunch of 44 byte index files instead of the full length audio file.

In order to copy the audio, or more commonly referred to as "rip", third party software must be used to convert the raw audio to useable files.