The ‘Include media’ option will export Anki notes (as a CSV file) along with media files (images and audio) together in a zip archive. You will need to unzip the archive, then copy the media files into the Anki media folder. Depending on your operating system, you can find this folder in a different location:
Language Reactor
On Windows
The latest Anki versions store your Anki files in your appdata folder. The full path is something like: C:Users[WINDOWS USERNAME]AppDataRoamingAnki2[ANKI USERNAME]collection.media . Older versions of Anki stored your Anki files in a folder called Anki in your Documents folder.
On Mac
Recent Anki versions store all their files in the [HOME DIRECTORY]/Library/Application Support/Anki2 folder. Then open a folder with your username, and finally, open collection.media folder. The Library folder is hidden by default, but can be revealed in Finder by holding down the option key while clicking on the Go menu. If you’re on an older Anki version, your Anki files will be in your Documents/Anki folder.
On Linux
Recent Anki versions store your data in [HOME DIRECTORY]/.local/share/Anki2, or $XDG_DATA_HOME/Anki2 if you have set a custom data path. Then open a folder with your username, and finally, open collection.media folder. Older versions of Anki stored your files in [HOME DIRECTORY]/Documents/Anki or [HOME DIRECTORY]/Anki.