Here is the short description about how to access the file system on Windows Mobile emulator.
If your application is using data files or images, you need to copy them in a memory for the emulator.
I assume that you use Visual Studio 2005, you didn't connect any mobile device to your desktop, and you have already installed ActiveSync.
Here is simple procedure.
1. Under "Tools" in Visual Studio 2005, select "Device Emulator Manager".
2. Scroll down the list of emulated devices until you see what you want to use.
(i.e., I selected "Windows Mobile 5.0 Smartphone Emulator".)
3. Under "Actions" in the emulator manager, select "Connect". Then, an emulator will pop up.
4. Under "Actions" in the emulator manager, select "Cradle".
5. Now open ActiveSync. Under "File" in ActiveSync, select "Connection Settings". Check "Allow connections to one of the following" and select "DMA". You only need to do this once. When you click “Connect” in ActiveSync, it connects to the emulator and give you some setup screens. After the first time, the connection happens automatically when you “cradle” the emulator via the Device Emulator manager.
6. Now you can browse the file system on the emulator by selecting “Explore” on ActiveSync (or
selecting “Mobile Device” from My Computer). By default, your application is deployed to
“Program Files\[your application name]”.