I think that depends on how long a song is or what songs you have or what other extra stuff you have. But I know it's over 200
About 45, actually. 1 GB, which is 1,000 MB, holds 250 songs. 180 MB = 180/1000 GB = 0.18 GB. So 180 MB would hold 0.18 X 250 songs, or about 45 songs.
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