You don't say what OS you have, but for Windows 7 if you connect the camera to computer with USB (or if you take the card out in use a card reader) you will have access to the SD card and you can loaf iles on to it.
Why would you want to do this? The camera won't be able to access the files.
Thank you jrhoffman75, I was wanting to do this because I was doing alot of research to see why my camera wasnt showing up in Finder (on my mac), so i did alot of research and kept on hearing that Macs only really reconize USB Mass storage devices. All I wanted to do was to get pictures I have on my Mac to the USB again, but with out a card reader.