I have to make audio cd for a normal CD players. I have short timed tracks of like 1 mins, 2 mins and almost 700 MB and consist of 139 tracks, but while making audio cd with NERO(I also tried Ashampoo Burning Studio have same problem), it warns that i can't write more than 99 tracks. How can I achieve this goal by making audio cd with more than 99 tracks..!!

99 appears to be the red book standard limitations for an audio cd.

For a workaround, I can suggest 2 methods:
1. Burn as MP3 CD, if you really need indexes between each track and need more than 99.
OR, my preferred method:
2. Use CDWave (Freeware - Awesome program), and merge tracks together until you reach 99 or less- then burn normally.