first of all you have to find out what key combination takes you to its BIOS. in my player it was like this:
1. hold UP button
2. plug USB cable WHILE HOLDING
3.let go of UP and quickly press DOWN button
4. the screen shoud light up and say "initializing"
5. after a while something like this should appear:
"insert USB line
and press [up] key to use usbdisk
press [down] key to low formatting!!!! (i dont recommend you to press it

)
press other key to bios"
try that. if it doesnt work and the player connects normally to the PC and you see all your files, try some of the combinations
listed here.
if it actually works and you press UP key, you should get 2 USB drives in "my computer". one with your files and another of only 16 MB with the firmware.