The Windows 2000/XP installation program and filesystem creation tool imposes a limitation of 32 GiB.[17] However, both systems can read and write to FAT32 file systems of any size. This limitation is by design and according to Microsoft was imposed because many tasks on a very large FAT32 file system become slow and inefficient
så lidt mere fra samme link - men som #7 skriver vær opmærksom på hvad firmwaren kan:
The maximum possible size for a file on a FAT32 volume is 4 GiB minus 1 byte (232−1=4,294,967,295 bytes). Video applications, large databases, and some other software easily exceed this limit. Larger files require another formatting type such as NTFS.
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