Once you have your files, your folder should look like this. Organization is critical for 1.9.0 to find the files:
This is where most people trip up. You cannot just leave the files in your Downloads folder. They must be placed in specific folders within your ePSXe directory. epsxe 190 bios and plugins work
The built-in ePSXe SPU core is excellent and usually requires zero configuration. If you encounter lag, the Eternal SPU Plugin is a great alternative. Once you have your files, your folder should look like this