The /etc/fstab file is what is responsible for mapping devices to directories. There may be devices that you will need to add to this file. For instance, an mp3 player will not automatically have an entry to the fstab file. Without this entry only the root user can mount and unmount the device. To make the mp3 player mountable by a standard user you would need an entry in fstab like this:
/dev/sdb1 /media/mp3player auto ro,noauto,user 0 0
The above entry maps the device which is located at /dev/sdb1 to the directory /media/mp3player. So now when you connect your mp3 player to your machine you would have to issue the command mount /media/mp3player and the device would be ready for you. Of course when you are finished you would have to issue the command umount /media/mp3player in order to remove the device.