Some time we have unique need from client for our current project. If you are working on re-design of any project in wordpress then this type of requirement we have because of SEO. latest release of WordPress 3.5 it gives options to change media folder.

Open your wp-config.php file, locoed at the root of your WordPress installation, and add the following snippet:

Make sure you add this code before the line:

You can also change the way uploads are organized. If you open your uploads folder you’ll notice that files, by default, are sorted into years. You can change your file organization so that all media files are dumped in the one folder. Go to Settings > Media and uncheck “Organize my uploads into month- and year-based folders.”