A content play device capable of forming content and a method for forming content thereof. The method for forming content of the content play device, according to an exemplary embodiment of the present invention, comprises providing a content forming user interface (UI) which reflects a plurality of data to be played, receiving a play time of each of the plurality of data via the content forming UI, and forming content in which the plurality of data is reproduced according to a received play time of each data. Accordingly, a user may easily form content in which background music is set for each image file.