[mtnbiker]

Before you give up, try this. Insert the card into your pc (assuming Windows XP) and then right click on "My Computer", then "Manage". Then select "Disk Management". Take a look at the partition information for the disk. When I had this problem, neither my PC or my phone would recognize the disk. It had several "phantom" partitions on it. When I deleted all partitions and then recreated the primary partition, I was able to get it working again. Then you can format it.