You can copy MP3 files from your computer to the IC recorder, and you can play them back using the IC recorder.
- Press FOLDER.
- Press FOLDER repeatedly to select the folder in which MP3 files are stored, and then press
PLAY/ENTER. - Press
or 
to select the MP3 file you want to play. - press PLAY/ENTER to start playback.
- Press
(stop) to stop playback.