For Windows users, the only reason to format anything in FAT32 these days would be if you were using a computer that was running Windows 98, Millennium Edition, or Windows 95. (Pre-2002 versions of NT too) There are limits to file and partition sizes in FAT, as well as security issues that can lead to compromised data on a flash drive. The Windows standard for Vista and Windows 7 is NTFS. You'll also find that most devices which use flash drives, such as digital cameras, use NTFS, because of the speed at which data can be written and read and the larger file sizes that can be saved to the drive. For instance, you can not create a file larger than 4GB in FAT32. That would not work for today's high end cameras. NTFS will also allow greater portability between a Windows system and the MacOS.