Sorry... I meant folders...the manual is not much help, but I'll try. I am under the impression that formatting will erase everything off of the memory card (wrong? Right?). Do I need to do this every time I add samples to the memory card?/ can you explain what formatting does? Thanks
PS what is IIRC?

I have an ES-1 MK-1. Can I put samples onto a smartmedia card from my computer and use them on the ES-1? I have tried this several times, nameing the files 00,01,02... putting them into folders named 1,2,... and not in folder. I am using wave file format, 16 bit, but I was wondering if I need to tur...