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Simple cut-and-paste or drag-and-drop files to or from it via USB connection, the unit will appear as a removable disk in Windows Explorer. Transfer Files via Windows Explorer (Drag and Drop) Your player is associated with a drive letter. From Windows Explorer, highlight all the mp3 files/folders you want to transfer to your Player and drag them to the folder named “MUSIC” in the drive. Your mp3 files can be found in this folder in the Player once it is disconnected from the computer. What your