u have posted this before, isnt it?
well....for WindowsXP Miscrosoft limited the size of the partition size to 32MB for FAT32, this is if u r formatting the Drive using WinXP CD.....
but if u format the Drive using any other utility or Win98 bootable Floppy, then u can go up to 120 GB...
so, if ur using WinXP setup CD to format and partition ur drive, then max drive size in FAT32 file system would be 32GB, but if u format in NTFS file system there is no such 32GB limit...