LG 260 - Manual (Page 76)

Settings
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Se
ttin
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6. The music player files will
need to be copied into the
music folder. Music player only
supports MP3 files, AAC files,
AAC+ files. (Not enhanced
AAC files)
7. Once you are done
transferring files, disconnect
the phone. When you launch
Music Player or go into My
Media folders, an
"Initializing..." folder will pop
up on the phone while it
refreshes the memory card
contents.