It is 32 gig, but that's not a restriction of FAT32. FAT32 actually works up 'till some terabytes.

The 32 gig restriction was coded into win2000 by the MS programmers to "force" people to start using NTFS (which doesn't have this restriction) instead of FAT32.
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Riocar 80gig S/N : 010101580 red
Riocar 80gig (010102106) - backup