use strict;
use File::Find;


open (MP3, ">c:/perltest/mp3test.txt");

my @directories = (".", "c:/");
my @foundfiles;

# Here, we collect all .mp3 files below each directory in @directories
# and put them into @foundfiles

find( sub { push @foundfiles, $File::Find::name if /\.mp3$/ }, @directories );

# and output them all
print join("\n", @foundfiles), "\n";

$, = ',';
$/ = "\n";

print MP3 ("\n", @foundfiles), "\n";
close (MP3);