No,no,no..!
If you can't locate a better copy than the ISO/MP3 then here's how you do it.
If you have nero, use the "encode files" from the "extras" tab at the top. Load in the MP3's and select wave/PCM as the output. Encode. Now you'll have the audio tracks in wave format. Next - goto necstasy.emunova.net and download TocFixer. Run TocFixer, locate the game in the profile list, change the "open" to the folder of the ISO and the WAVE tracks only( do not have the MP3's in the same folder), it will take care of the rest for you and build a CUE sheet as well. NOTE: the files must all have the same name structure, i.e. "track01.wav track02.iso". If the waves are shorter than 2 seconds, you'll have to open the INI file for TocFixer and change the MAX from 2 to whatever(7 seconds?). Onnne moooore thing, if TocFixer complains about the last missing data track, then make a copy track2 and rename it as the last track number. Simple as pie.
There is a place, far from here - of all things Turbo/PCE. Were perfect images lay waiting to be picked for your pleasure. This not be from a website my friends. <- 6 edits later and I finally fixed that stupid paragraph