Assuming you would like a step by step answer on how to connect your Beats to your computer:
1. Make sure that the power button on your Beats is in the OFF position.
2. Plug the small end of the USB cable into the port on the bottom of your Beats.
3. Plug the other end of the USB cable into an available USB port on your computer.
4. If prompted, choose Trust this Computer on your device when a message appears asking whether you trust or want to continue with this connection. Doing so allows your devices to communicate with each other and also helps to prevent unauthorized access to your device's data.
5. Once connected, open iTunes (if using a Mac) or Windows Media Player (if using a PC). Your device should appear in either program's sidebar under Devices as long as it's turned ON and unlocked. If it doesn't appear, try disconnecting and reconnecting both ends of the USB cable to troubleshoot the issue further.