Doing some digging, it seems to be possible to format >32gb cards as FAT32 using this utility[1] (see the video[2]). Apparently the 3DS is also limited to FAT32

Doing some digging, it seems to be possible to format >32gb cards as FAT32 using this utility[1] (see the video[2]). Apparently the 3DS is also limited to FAT32, but accepts 128gb cards fine using similar techniques[3]. And according to Wikipedia, this appears to be within the FAT32 specs[4] - it's just Microsoft's crappy format utility that has a maximum of 32gb. That said, I'm not going to risk $350 (card + phone) on this working until I see a few field reports... [1] http://www.ridgecrop.demon.co.uk/index.htm?fat32format.htm http://www.ridgecrop.demon.co.uk/index.htm?fat32format.htm [2] https://www.youtube.com/watch?v=JA9fp863d-o https://www.youtube.com/watch?v=JA9fp863d-o [3] http://nintendoeverything.com/3ds-can-accept-128gb-sdxc-cards/ http://nintendoeverything.com/3ds-can-accept-128gb-sdxc-card... [4] http://en.wikipedia.org/wiki/File_Allocation_Table http://en.wikipedia.org/wiki/File_Allocation_Table