Files missing well my computer recognizes the device but when i open the RECORDER folder from MY COMPUTER I dont see any recorded files. What could be the problem.

SOURCE: ICD-B500 Recorder

An adapter will not fix the problem. The files cannot be transferred to a computer using a USB port. The files must be transferred analog using the recorder's headphone cord. The files are then recorded to the computer from the Sony recorder using a program such as Windows Recorder. The ICD-B500 has many great features but archiving to a computer is not one of them.

SOURCE: Downloading music from CD's into IC recorder

what kind of music formats thus your device supports?? example: MP3, MP4, etc.... maybe it requires somekind of installers or downloader, do you have one?? it usually comes with the device. or maybe it hides the files that you have downloadded, just try to look at the screen if theres a song....

SOURCE: Sony ICD-UX70/UX80 digital recorder...memory full problem

If you press and hold down the "menu" button scroll down to the FORMAT selection and press enter. This will reformat the device.
I had the same problem - I think it arose after disconnecting the IC Recorder when it became unresponsive with the computer.
Make sure you transfer all your files first to a computer or back up source.

SOURCE: Sony ICD-UX70/UX80 digital recorder...memory full problem

I solved the problem by connecting my Sony IC Recorder to the USB port on my McBook Pro computer and then emptying the trash can on the Mac computer. Visually (flashing red indicator light) and audibly (the recorder's sound that indicates something being erased), it was clear that mp3 files were finally, really being erased on the Sony recorder even though the recorder's own screen display had previously shown only empty folders and no files. Dragging files to the trash can doesn't really erase them unless you also empty the trash. All dragging to the trash can does is somehow mark the files in a way that, unfortunately, makes them invisible to Sony's file detection system.

Chuck in Omaha

SOURCE: Sony ICD-UX71F memory problems

You need to have it connected to your Mac and then empty your Trash (on the Mac) to clear the memory on the dictaphone.