How Do I Unlock An Ipod If You Found It?

The "screen code" or "screen lock" feature is available on certain iPod models and allows the user to set a 4-digit combination to prevent someone else using the iPod. Unless the combination is entered, the iPod will be locked and, therefore, unusable.
An Apple representative is unable to unlock the iPod so do not waste time going into your local Apple store for help. However, "screen lock" only locks users out of the user interface but if you connect the device to a computer, you will still be able to manage music on the iPod with iTunes and access all data on it in disk mode.
Firstly, if you do not have a USB connector already, purchase one online or buy one in shops to hook the iPod to the computer. Usually, if you connect the device to the primary computer the iPod originally synced with, you can open iTunes on the computer and when you disconnect, it will no longer be locked. On this occasion, as the iPod was found and will not be connected to the primary PC, you will have to restore the iPod which means all the music and other data will be erased once the restore process is completed. This process cannot be undone.
To get rid of the "screen lock", connect the device to the PC (this will now be the primary computer), open iTunes and hit the synchronize button - this will start the process. Alternatively, if want to see what data is already on the iPod, you can connect the iPod to the computer, go to the hidden folder named "iPod_control", and delete the "locked" file. By doing this, the iPod will automatically unlock but a new code cannot be activated unless you restore the iPod.

All you have to do is:
1) Connect the iPod to your PC using a USB cord.
2) Open iTunes.
3) Click the Options button in the lower right corner of the iTunes window.
4) Click Enable USB disk use. (sometimes optional)
5) Go to "My Computer" and select your iPod.
6) Select tools and the folder option.
7) Select the "view" tab.
8) Select "Show hidden files and folders".
9) Search for the file (file name differs in earlier versions) but on all models it will be located in the "Ipod_Control" folder aka Settings
10) Look in a folder that is sometimes called "Device" find a file named "_locked".
11) Change the file name "_locked" to "_unlocked".

Sometimes you don't have to go into itunes but can start straight from step 5

Well it is very simple first make it so that your ipod is disabled you do this by entering a whole bunch of wrong passwords next turn on and of you ipod connect to itunes plug your usb and hod the lock and home button tight and plug cord in keep the two button on hold eventualy it will appear on your cumputer or on your ipod saying connect to itunes .

First your friend should at least try to find the owner second the way to do it is simple 

Here is step by step guide for how to unlock ipod. This apple ipod troubleshooting blog has explained in details various ipod problem troubleshooting. How to troubleshoot ipod error messages and how to reset and restore ipod from freezing problem.

one more feature of this blog is,  this blog has all details about how totransfer music from ipod to itunes and from itunes to ipod. Computer to ipod music transfer and how to put song between ipod to ipod. And various ipod problem troubleshooting.