but what the deal with the sample not showing up?
I loaded the samples into the card via reader, and i can't access them via the
SP. and the sample hasn't extented although it's a 128Mb card.

I've had that problem, too. Maybe the card is kaput? My xD-to-SM card adapter has been messed up lately. Maybe it's the xD card. I don't know for sure what to do about it, but have you tried turning off the SP, removing the card, inserting it again and then turn it on and try to access the card again?

just turn the card upside down. I had the same problem. most probably you have inserted it upside down because the adapter reverses up and down side./

I get a reading of the files in my smart media reader which is connected to my comp but in the SP, no. it just lots of *******

double check if the WAV files are 16-bit 44100kHz, and stored in the root of the flash card, for example E:\

if the files are not correctly saved just use some tool to batch convert them. if that does not work either your card or the sp is fucked up.