[newowl]

You do not need to open the files. These files are for the operating system on the MP4 player and although you cannot undestand them, your player will. Just do as you already have, load them onto the 16mb portion of your player. If you are lucky, it will work. I have a similar player and after trying 6 different sets of firmware files, the player will still not work. Green light comes on when switched on and goes off when any key is pressed. Can still get to format and usb disk screens and load firmware, but no firmware works so far. Hope you have more luck than me.
happy Crimble