use strict;
use File::Find;

my $report = "c:/perltest/mp3test.txt";

open MP3, "> $report" or die "Cannot open $report for writing: $!";
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
my $mp3s = join("\n", @foundfiles), "\n";
print $mp3s;

print MP3 $mp3s;
close MP3;