FAT32 Format
FAT32 format is an open-source program that enables people to configure any hard drive, micro SD card, SD card, or USB drive larger than 32 GB to use the FAT32 file system.
FAT32 is a file system type that enables the SD card to work with a wide range of devices, particularly older ones.
You cannot format a volume larger than 32 gigabytes (GB) in size using the FAT32 file system during the Windows XP installation process.
Windows XP can mount and support FAT32 volumes larger than 32 GB, but you cannot create a FAT32 volume larger than 32 GB.
Microsoft Windows doesn’t allow formatting drives larger than 32GB to FAT32 formatter.