Cant see .wav files in your tool only album folder

my files show up fine in a file viewer on my windows 10 computer, but do not show up in your tool. The name of the CD shows up, but then the contents is always empty [no files show up]

These files are stored on a Android addon memory card , could that be a problem ?

Your tool does not seem to recognize my androids memory card as a directory, so that seems to be my problem.

Have you already added *.wav to the list of restricted files in
Tools -> Options -> Tags -> "Restricting incoming files to:" ?

https://help.mp3tag.de/options_tags.html

Hint for other extensions:

The access to the Android system has to be set to USB mode. MTP or FTP does not work.
Tracks form CDs have to be extracted with other tools first.

Can you explain how to "set to USB mode" where do I do that ?

If this is an android problem, then please refer to the help pages of your system and your OS version.
E.g. I found one like this (external link):

but I don't know if that helps you.

Thanks but my usb connection works well and is setup for "Transferring Files" mp3tag still wont let me select my memory card as a valid directory or folder and there shows nothing . It all works fine with the same music files in my computer app windows media player, no problems there, but that is not where the music files need fixes, they need fixes in the phone memory card where it does not know the artist [is the main fixes I want to do]

Yes, this may be as it is. This means that your device cannot connect to the PC in a compatible mode.
See e.g. also this thread:

and the advice: copy the files to a local folder and edit them there, then copy them back.