It really depends on what type of mp3 player it is. Some use different techniques. But to find out where they are, go to LW's menu Tools>Options>Saving & this will tell you the LW Downld folder's name, location & path. Else, within LW's Library window you can select the Saved Files folder & press the Explore button & this will open the folder up for you. Wisest to have a look at your mp3 player's instructions. You are talking about your portable player right? What type of player is it?