Some of the earliest discs can be found at the Library of Congress National Jukebox
The earliest recordings found on the site are from the early 1900's and they are all discs. The site covers the acoustic era and ends around 1925.

Patrick Smetanick
Audio Preservation Specialist
Library of Congress

-----Original Message-----
From: Association for Recorded Sound Discussion List <[log in to unmask]> On Behalf Of Malcolm
Sent: Monday, April 01, 2019 12:40 PM
To: [log in to unmask]
Subject: [ARSCLIST] early recordings

A friend has inquired about possible CDs that have material on them from the earliest days of recording, c. 1895 to c. 1915. I sent him the link for the Sooy brothers stint at Victor and he's interested in hearing about what he's read.
I found the narrative wonderful and educational, as did he.
So what CD would be most indicative of this early commercial period in our recorded history?
Malcolm R

PS - I will be cross posting, but only to 78L.  M