This is a freeware utility with a graphical user interface made by Ridgecrop Consultants Ltd. It will allow you to format USB flash to FAT32 (option is deprecated/removed in Windows 10 - however it is notable that you can use the Command Line instead: format drive-letter: /fs:FAT32 ).
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Latest updates
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Version 1.01
Vendor (Ridgecrop Consultants Ltd) lists the latest GUI FAT32 Format/GUIFormat as version 1.01...