Here is the Microsoft reference for Size Limitations
http://www.microsoft.com/resources/...Windows/XP/all/reskit/en-us/prkc_fil_tdrn.asp
which says:
Size Limitations in NTFS and FAT File Systems
Each file system supports a maximum volume size, file size, and number
of files per volume.
Because FAT16 and FAT32 volumes are limited to 4 GB and 32 GB
respectively, you must use NTFS to create volumes larger than 32 GB. If
you use FAT16 or FAT32 in computers that start multiple operating
systems, you must note the following size limitations:
FAT volumes smaller than 16 MB are formatted as FAT12.
FAT16 volumes larger than 2 GB are not accessible from computers
running MS-DOS, Windows 95, Windows 98, Windows Me, and many other
operating systems. This limitation occurs because these operating
systems do not support cluster sizes larger than 32 KB, which results
in the 2 GB limit.
In theory, FAT32 volumes can be about 8 terabytes; however, the maximum
FAT32 volume size that Windows XP Professional can format is 32 GB.
Therefore, you must use NTFS to format volumes larger than 32 GB.
However, Windows XP Professional can read and write to larger FAT32
volumes formatted by other operating systems.
If you create multidisk volumes such as spanned or striped volumes, the
amount of space used on each disk is applied to the total size of the
volume. Therefore, to create a multidisk volume that is larger than 32
GB, you must use NTFS.