Android Can’t Format 32 GB Storage Cards Yet
It looks like a software limitation of the Android OS right now is that the mobile operating system cannot accept 32 GB micro SDHC cards at present. Google says that the situation could be rectified via a forthcoming OTA software update, however, but we don’t see this as a big issue as 32 GB micro SDHC cards are still hard to come by at this time.
Update: Android can’t format the cards but can still accept them.
(via: Android Central)