SM Format Utility for Windows.

[sollyjo]

You need a special format utility to format on the PC. The one I use allows SM cards which have been formatted for MP3 players to be low-level formated so they can be used again in digital cams.
Its works a treat and has already recovered a couple of SM cards for me.
I've put it on my site anyone one wishes to download it. (200k)

www.bjm.pwp.blueyonder.co.uk/utils/smprep.exe

In the past I've had a couple of SM cards which were not being seen by my old Fuji1700 cam. Despite cleaning SM contacts I found the cure was to cut a piece of stifish card same thickness and size as the SM card, then apply a tiny dab of isopropol to the card and insert it in the camara a few times to clean the internal contact fingers.

[slobo]

This site can help you http://www.marshost.com/~rashmun/