Q: Why can't I format a FAT32 volume larger than 32GB?
Is this a limitation of FAT32 File System?
A:

The root cause is the limitations of FAT32 File System of Windows98 / Me/ 2000 / XP operating system.
The information in this article applies to: 
Microsoft Windows 98
Microsoft Windows Millennium Edition
Microsoft Windows 2000, Server
Microsoft Windows 2000, Professional
Microsoft Windows XP Home Edition
Microsoft Windows XP Professional
Microsoft Windows XP 64-Bit Edition
There are two articles discuss limitations of the FAT32 file system with Windows operating systems
on Microsoft's web site.

Limitations of FAT32 File System

This article discusses limitations of the FAT32 file system with Windows operating systems.

Limitations of the FAT32 File System in Windows XP

This article discusses the limitations of the FAT32 file system in Windows XP.


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Please note: (Quoted from Microsoft's articles above)

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