NOTE: This
tutorial is based on functionality in Windows
Media Player 11 for the Microsoft Windows XP and Vista operating
systems. Windows Vista ships with WMP11 installed; Windows Media Player 11 must be manually installed in Windows XP. You can
download it here free
of charge if it's not already installed. The tutorial below shows screenshots from Windows Vista, but is also applicable to Windows XP users.
Windows
Media Player 11 (WMP11) allows you to transfer audio files to your Windows Mobile Pocket PC or Smartphone. Although Windows Media Player is light years behind other jukebox software (most notably iTunes), it is one of the few tools you can use to manage the music on your Windows Mobile device.
To
begin, create a playlist in WMP11 on
your PC.

Once
you've constructed a playlist that includes the
songs you'd like to transfer to your Windows Mobile handheld,
make sure that your handheld is connected to
your computer via ActiveSync (Windows XP) or Windows Mobile Device Center (Windows Vista) and select the "Sync" tab at the
top of the WMP11 screen.
From
the "Sync" screen, you can choose where on your
Windows Mobile device you'd like the audio files stored. In
the example below, we chose to transfer the
selected MP3 music files to our T-Mobile Wing's microSD flash memory card:

If you would prefer to copy music to your device's internal memory, use the Next Device feature (shown above) to change the destination to the internal memory. We highly
recommend that you invest in a flash memory card if you're planning to
use your Pocket PC or Smartphone as a music player. Check your device literature to see which format of memory card you can use.
Drag the playlist you wish to sync to the device to the Drag Items Here section of the right-hand column:

Once
you've selected the storage destination, and
you've made sure that the music selections you've
made will fit, click
.
The syncing process will begin:

Allow
this process to complete. Following
the sync, an updated listing of the contents
of the destination will be displayed:

The
transfer is now complete. When you
open the Windows Media Player Mobile on your
Windows Mobile device, the transferred files will now show
up as available audio tracks:

You
can also move audio files to your Pocket PC, Pocket PC Phone or Smartphone manually
with ActiveSync or Windows Mobile Device Center.