My audio disc won't finalize.

This is the standalone CD burner, correct?

Try the unfinalized CD on a computer to see if you can get a peek at the contents of the disc.  If you can see what's on the disc, copy the files or tracks to the computer  and re-burn.

If nothing is shown as read on the disc unfortunately there is a chance that it might not be functional.

When data of any kind is written to a CD it leaves behind some very slight discoloration on the disc itself.  you'll be able to see an area of the disc that is written to and an area of the disc that is "blank".  Is this apparent on the CD?

And, I assume you have, but have to tried shutting the burner off, then trying again once you turn it back on?

Another long shiot is if you unplug that machine from power for a few minutes then try again.