#!/usr/bin/perl -w

use strict;
use File::Find;

my @directories = (".", "/home/mp3");
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";