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procedure CopyFilesInDirectory(ADirectory: string; AMask: String; PathTo: String; ARekursiv: Boolean);
var
  SR: TSearchRec;
begin
  if (ADirectory<>'') and (ADirectory[length(ADirectory)]<>'\') then
    ADirectory:=ADirectory+'\';

  if (PathTo<>'') and (PathTo[length(PathTo)] <> '\') then
    PathTo:=PathTo+'\';

  if (FindFirst(ADirectory+AMask,faAnyFile-faDirectory,SR)=0) then begin
    repeat
      if (SR.Name<>'.') and (SR.Name<>'..') and (SR.Attr<>faDirectory) then
        if not FileExists(PathTo+SR.Name) then CopyFile(PChar(ADirectory+SR.Name), Pchar(PathTo+SR.Name), True);
    until FindNext(SR)<>0;
    FindClose(SR);
  end;

  if ARekursiv then
    if (FindFirst(ADirectory+'*.*',faDirectory,SR)=0) then
    begin
      repeat
        if (SR.Name<>'.') and (SR.Name<>'..') then
          CopyFilesInDirectory(ADirectory+SR.Name,AMask,PathTo,True);
      until FindNext(SR)<>0;
      FindClose(SR);
    end;
end;					

1:

CopyFilesInDirectory('C:\Music\','*.*','C:\Music\2', True);