My friend has many, many negatives that she would like to develop to make a CD
for her son. Can you suggest a way to do this, if it's possible at all. Thank you.

First you need to develop it to make a print. Then you can scan from your printer, if equipped, or take it to a drug store or photo place and put on a CD.

HP made a negative scanner that you pass through the negs and it turns it into a digital picture. Also many scanners also have this ability. No need to print them first.