I have an 8 gig ipod that holds a little over

it all depends on how big the mp3 files are and the quality of the file i know that i can fit about 900 songs on 2 gigs but the quality is severly degraded you can try and use windows media player and under the sync options you can set the bitrate that the mp3 files will be 64kbps is the lowest and least amount of space and quality then you can go higher and better quality but more space is taken i try and leave mine at around 128 or 256 minimum but if quality isnt an issue then go low and cram it full