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For more on marking an answer as the "Best Answer", please visit our FAQ.Depends on the quality of the mp3. Most people usuall record at 128 bps. Take for example a song that lasts 3 minutes. At 128 bps the file size would be approx. 2,850KB. This would allow 23 songs. By reducing the quality to 64 bps then you would obviously increase significantly the number of files that could be stored.