Audio files cannot be deleted using the player. To delete files, connect the portable player to your computer, launch the software that was used to transfer the files and then delete the files from within the software. If you used Windows® Explorer to transfer the files, you can also use it to delete them as well. To do this, just access the player using Windows Explorer, select the file(s) you wish to delete and then press the delete key on the computer keyboard.
NOTE: If the memory of the portable player is formatted, all files will be deleted. After the formatting, you cannot recover any of the data.