MP3, not sure if they will play WAV files. Won't play the ipod file format (M4a is it?)
I honestly haven't had a lot of luck with the SD card, as I tried a stacked and a flat folder structure, and both proved very slow to load on startup.
I have heard that playlists are the way to go, with playlists at root level, and one folder at root level with all the music in it. Never got around to trying it (I should try again though). This was all with a class10 SDHC as well...
Al..
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