For .NET 4.0 and later,
var files = Directory.EnumerateFiles("C:\\path", "*.*", SearchOption.AllDirectories)
.Where(s => s.EndsWith(".mp3") || s.EndsWith(".jpg"));
For earlier versions of .NET,
var files = Directory.GetFiles("C:\\path", "*.*", SearchOption.AllDirectories)
.Where(s => s.EndsWith(".mp3") || s.EndsWith(".jpg"));
edit: Please read the comments. The improvement that Paul Farry suggests, and the memory/performance issue that Christian.K points out are both very important.