How much songs can hold in 160gb?

Of course, this all depends on:

1) How compressed the file is (Bitrate)

2) How long the song is (Seconds)

3) Compression codec used

4) Ultimately, this translates to what is the average file size (in MB) of the songs.

So... there are 1024 MB in a GB, so 1024 * 160 MB in 160 GB or 163,840 MB in 160 GB.

If the songs are of an average file size of 4 MB then 160 GB would store 40,960 songs.