Your player may not be recognized by your PC due to the following reasons:

The player hangs up

If you cannot power on the player,

1. Use a pen tip or other sharp object to insert the RESET hole on the side of the player.
2. Connect the player to the PC to see if it is connected.

If battery indicator has lit up instead, then charge it for 30 minutes before the battery level is sufficient.

REMARKS: If the player has no battery, the battery indicator will only light up after an electric charge for about 10 minutes.

Faulty USB port

Try to connect other USB port to check whether it is at fault or not.

Inapplicable Operating System
Check the operating system by following these steps:

1. Right click My Computer icon at your desktop
2. Select Properties from the pop-up menu
3. Click on General tag
4. See if the following minimum requirement are supported-
a) Window ® XP (SP2 or above) / Vista
b) Pentium III 800 MHz processor or higher
c) 520 MB RAM
d) 500 MB hard disk space
e) Internet connection
f) Windows ® Internet Explorer 6.0 or later
g) USB port

If you cannot find your problem & solution above, your player may be at fault.
Please try the supplied software, Philips Songbird:
Install the software and run it with your player connected to your PC. You can download it under Software & Drivers section in our support website.
Click the Tool menu in the Philips Songbird and select "Repair my Philips GoGear", then follow the instructions to perform the repair process. 

NOTE: Contents will be removed by using the repair function.