Does the whole drag and dropping of samples work when the SP is connected to a PC or Mac via usb cable???

Yeah, it's visible as mass storage device.

Better yet, you can make it the audio interface / ues it as soundcard for your favorite music player and record straight into the SP.

ok heres what u do.. just drag and drop ur wav file into the root directory of the card....then hit function and card util (pad 10).... then press import sample... it'll ask u where u wanna import the sample

I'll Try it out thanks.