Have you tried the low level formatter, either from Panasonic or HP? If they preformatted with other systems, window$ will NOT be able to read it. Same as my SD card that is working on the tablet, ext2 partition is transparant under window, but after lowlevel reformat it then reads the full capacity. Or you can look at it under window/administrator/disk management and see what it show OR under acronis if you happen to have a copy OR gpartition OR partition Magic OR.... Well, I dont care that much about $24, I do salivate at a 32 G SD if it is salvagable. bun