COBY electronic MP-C546 - Manual (Page 34)

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Your player contains two folders: Data and Media.
Drag your media files to the Media folder (e.g.,
MP3, AVI, JPG, WAV, WMA files).
Drag all other types of files to the Data folder for
storage (e.g., TXT, DOC, XLS, etc). Data files
are only visible from a computer; these files will
not be available from within the player itself.
2.
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USB CONNECTIONS