use strict;
use File::Find;
use File::Basename;

my($topdir) = '/'; # where you want to start from

my(@files) = find ( \&wanted, "$topdir" );

foreach (@files) {
    my($dir) = dirname($_);
    if ($dir ne $prev_dir) {
        print "<P>" . $dir . "</P>\n";
        $prev_dir = $dir;
    }
    print "<BLOCKQUOTE>" . $_ . "</BLOCKQUOTE>\n";
} 

sub wanted {
    /\.mp3$/ && -f;
}