If the file was created on your PC, chances are you have the appropriate application that will open it. If you do not have Nero installed on your PC, double click on the file to see if it automatically opens in a default program. Although NRG is a proprietary format which is used by Nero software program, there are multiple applications you can use to open NRG files or convert the files to another format. NRG files contain data that is an exact duplicate of CD and DVD disks, or they can contain a series of files that can be mounted as a disk on a Mac PC. Nero allows you to burn content to a disk, backup and recover media, sync iTunes playlists, convert videos to another format, as well as copy files and perform video editing and playback.
Files with the file extension NRG are associated with Nero, which is authoring software for creating CD and DVD content.