Thanks you two for the assistance. What finally worked was using the "Rip" function on Windows Media Player and then copying the files to the SD card.

Now, I can report on not one, but TWO items I tried today. The first, the MP3 and WMA player most people have, and this little item works great. It takes SD cards up to 2 GB, and only cost $20 bucks. Cheap.

The next arrived this AM, and I was interested in trying it out. It is a pair of noise-cancelling earphones. I am always interested in this sort of thing for plane rides and most especially for backpacking. Through-hikers have to stay in public campgrounds at resupply points, and they can be very noisy and to me, irritating. The drunks go on all night, the generators in the cumulative are a bitch, and I get cranky. Fighting cranky sometimes. And I'm too old for that.

Ear-plugs proved to be a god-send, both for me and for some other people I have not met as a result. With earplugs I can get it down to where I can tolerate noise after a while.

HOWEVER, those noise-cancelling earphones are just plain amazing. These were $41 including shipping from Amazon, so they are definitely lower-end. And they actually do cancel out about 75% of the ambient noise - the fans from the computer, the fans from the fireplace insert, and other people talking, etc. I thought the effect would come from covering one's ears, but turning them on and off makes all the difference. I can't imagine how good the expensive ones are, but I'd be too afraid of breaking them to take backpacking.

These deaden about 75% of the ambient noise even not playing anything. Unplugged. With the little MP3 player working external sounds become way, way background even if they are a bit loud, and the sound from the player is excellent.

They weigh less than 5 ounces including the AAA battery which will operate it for about 10 hours according to the literature. With the MP3 player the weight is a hair less than 7 ounces. Now, I'll bet with these things, foam ear plugs and some soothing music a person could sleep through a small riot.

I don't impress very easily, and I'm impressed.

Arf