This article is from the CD-Recordable FAQ, by Andy McFadden (email@example.com) with numerous contributions by others.
Some recorders don't correctly extract digital audio if the pregap of the
first track isn't exactly two seconds. A bug in the firmware causes the
drive to start extracting slightly past the start of the track, and stop
extracting slightly past the end. This can result in an audible glitch if
the music starts at the exact start of the track, and can cause the drive
to fail with an error when extracting the last track on the CD.
CDs that start at 00:02:32 (0 minutes, 2 seconds, and 32 blocks) are
surprisingly common. The problem can be worked around manually, by looking
at the output of Jeff Arnold's freeware TOC program (available from
http://www.goldenhawk.com/) and supplying "/start=" and "/end=" parameters
that adjust backward by the number of blocks in excess of two seconds.
For example, if the first track started at 00:02:32, you would subtract
32 from the starting and ending Logical Block Addresses.
A better solution is to use a CD-ROM drive that doesn't have this problem
(and most likely can extract audio more quickly than the CD-R can).
The Yamaha CDR-100/102 and the Philips CDD2600 are known to have this
problem, though it may get fixed by a firmware update. The Ricoh 6200S
reportedly does not return the disc's table of contents correctly for these
sorts of discs.
Newer recorders, and newer software, should deal with this situation