I keep mine in the same way as Andy. Once you have things properly in Tags, the filenames are rather irrelevant if you use any type of decent MP3 management/player program. If you're going to be playing directly froom the filesystem then names are an issue. I do wish the good tagger programs would go full-tilt on keeping an external database and doing background syncs to the files. I also wish my two favorite tagggers (Dr.Tag and Tag&Rename (which I like only because of Amazon support and auto-numbering)) would allow listing/manipulating by tag structure as opposed to being filestructure-based only. iTunes is the other way around and really stinks if you're starting from scratch with messed-up tags.

Bruno