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The Music folder on your NOOK Tablet is used specifically for audio files (whether on the NOOK Tablet itself or on the microSD card). When you add audio files to this folder, your NOOK Tablet recognizes the files and enables you to play the audio using its built-in audio player.
Note
Your NOOK Tablet supports the following audio file types: MP3, AAC, MID, MIDI, M4A, WAV, and AMR. The best options are MP3 and AAC given their ubiquitous presence.
To play audio on your NOOK Tablet, you first need to copy the MP3 files to its memory or to a microSD card in your NOOK Tablet. Audio files should be copied into the Music folder (My Files\Music). If your microSD card does not have a Music folder, create one before copying audio files to it.