You still really didn't answer my questions... perhaps there is a language barrier, I'll try my best to use simple terms.
So are you using Windows XP? When you plug your phone in, do you get a new drive in "My Computer"? Mine comes up as E:\, yours may be different. Should just say "Removable Disk" - right click on that and go to "Format...". You should be able to leave the defaults, click start. What does it do?
If this does not work for you, have you tried formatting the storage card in a card reader? So you would take the card out of your phone, and place it into a device that would read the card on the PC - do you have one of those?
I'm sure there's something silly you're missing, so if you'd like to do a teamviewer session I don't mind. It may help with the language barrier to see what you're trying to do