You can copy MP3 files (MP3(.mp3)) from your computer to the IC recorder by dragging and dropping them, and you can play them back using the IC recorder.
On a Windows screen using Explorer, or on a Mac screen using Finder, drag and drop the folder containing the MP3 files onto “IC RECORDER” or “MEMORY CARD.”
The IC recorder can recognize up to 400 folders. You can copy up to 199 files to one folder. Moreover, the IC recorder can recognize up to a total of 4,095 folders and files for one memory media.