Format FAT32 drives beyond 32GB limit
Recently I was planning to format my 64GB USB Drive with FAT32 format as my Car Player doesn’t support another format and Windows 8 or Mac OS X had the only option being NTFS or exFAT.
So after little bit of googling found out that there is an utility available called fat32format here http://www.ridgecrop.demon.co.uk/index.htm?guiformat.htm.
If you want to know the default allocation sizes, check out the link http://support.microsoft.com/kb/140365