Things You'll Need
Instructions
Find a format-changing software. There are plenty of low-cost and free formatting programs, but one of most comprehensive is Format Factory.
Put all the files you wish to convert in one file. You can do this by dragging and dropping the files from their current location, or by copy and pasting them into the new folder.
Create an empty "target" folder. The best place to put this is on the desktop, but it is important to name it something distinctive so you don't accidentally confuse it with the folder you created in the previous step.
Open the software. If you are using Format Factory, simply click on the desired format (MP3) and wait for the pop-up. Then click the browse button and select the folder with the non-MP3 music files it it.
Select your target folder and click on the start button. You should see a status bar pop up and as individual files are converted they well begin showing up in your target folder. Once it is finished, these files are ready to be put on your PSP.