Connect the mp3 player to computer using the USB cable.
Please open my computer or the computer icon on your desktop.

Please give a double click on the option called as removable disk.
(which is recognised by the mp3 player)
Right click on the removable disk.
Select the option called format from the drop down box.
Now select FAT32 and click on start in order to format the player.
Once you format you can go back to downloading procedure.