It has a new name. My Computer was changed to This PC in Windows 8.1 and Windows RT 8.1. Open File Explorer to view This PC.
Open File Explorer by swiping in from the right edge of the screen, tapping Search (or if you're using a mouse, pointing to the upper-right corner of the screen, moving the mouse pointer down, and then clicking Search), entering File Explorer in the search box, and then tapping or clicking File Explorer.
See all support pages for files, folders, & online storage.
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