Example (CD quality) 16 * 44100 = 705.6 kbps.

Stero (two channels), doubles this to 1411.2 kbps.

Three-minute single = 60 * 3 * 1.4M = 254 Mbit (or 31 Mbyte).

Compact disc capacity = 700 Mbyte / 31 Mbyte = 21 singles.