Hi Len,
Are you pressing the AUDIO RECORDER/PLAYER [SELECT] button enough times to open the screen headed 'AUDIO (SIMPLE)' ?
You can't load MP3s (or .WAVs) from the 'AUDIO (MULTI)' display. You say that you can't even see existing files on your hard drive. If you have played these in the past on the keyboard, they must be in the correct format, so I suspect that your problem may be that you are opening the wrong selection screen to load them.
However, if you are opening the correct screen, then it should list any .WAV or .MP3 files in the currently selected drive/folder.
If you know that there are files which are not being displayed, then this could be due to the length of the filename. This must be no more than 50 characters including the final extension ('.MP3'). So check the length of any files that aren't being displayed on your computer and shorten them if they are too long.
In addition, the keyboard will not play files that are 'protected' with DRM (Digital Rights Management) which some commercial prerecorded ones are, so is it possible that this is the problem?
The keyboard does not check the data format of files that it lists. At this stage it only checks for a relevant extension and name length, so files that are in the wrong format will be listed. However if you select one of these to load, the keyboard will display an error message.
In the case of DRM protected files, I'm not sure if it checks for this before listing, or again, only once you select one to load.
Regards
Ian