1. Quit iTunes.
2. Locate your iTunes Music Folder. It is stored by default:
~/Music/iTunes or ~/Documents/iTunes/.
These folders cannot be accessed by other accounts on the computer. In order for other users to be able to access your music, you must move it to a publicly accessible location.
The Public folder in your home directory (~/Public), or to another folder outside your home directory that other users have access to, such as /Users/Shared. Tip: The tilde "~" refers to your home folder. For more information see Mac OS X: Using Your Home Directory.
3. Drag the iTunes Music Folder to a publicly accessible location. Important: Do not move the iTunes folder, the iTunes 4 Music Library file or the iTunes Library.xml file.
4. Open iTunes.
5. From the iTunes menu, choose Preferences.
6. Click Advanced.
7. Click the Change button.
8. Navigate in the Change Music Folder Location dialog to the location of your iTunes Music folder.
9. Click Choose.
Repeat these steps for each account that is sharing music with other users.
Note: If multiple users of a computer are storing music in one folder, duplicate song files are generated when a user imports music from CD that has already been imported by another user.
See the "To listen to another account's music files" section below.