It isn’t easy to determine exactly how many songs 1GB holds. Songs are all different and some are longer than others. The average number of songs recorded on 1GB is somewhere around 240 songs give or take a few. One song is approximately 4mb or 1024/4 whic equals 256. Makers of SD cards or other devices like ipods, flash memory cards, mp3 players, etc., do not provide an exact number of songs that should fit on 1GB. In fact, they don’t usually give a number on the packaging. That is probably mandated by their legal department so they avoid lawsuits based on an inaccurate number of songs that a user puts on 1GB of space.