[psphogger254]

where is this located into "H:\PSP\MUSIC" (where "H" is the drive letter of your PSP).

[Stream Recorder]

The MUSIC folder must be inside the PSP folder at the root level of the Memory Stick. To open it with Windows Explorer:
1. Open Windows Explorer
2. Open the mounted drive of your PSP (it was "H" in your case)
3. Open the "PSP" folder
4. Open the "music" folder
5. Learn Windows/Mac OS/Linux basics ;)

Depending on a PSP firmware version, your PSP will recognize any MP3s or even AAC .MP4 files.

After copying music to "H:\PSP\Music" (where "H" is the drive letter of your PSP) and dismounting your PSP you can play at:
1. Navigate to Music -> Memory Stick
2. Hit the X button
3. Select the song you wanna play.
4. Hit the X button again.