Philips gogear SA 1356/97... i want to format it.. plz help

Try using Windows Disk Manager.
Control Panel - Administrative Tools - Computer Management
In the Tree-List on the right, you want Storage -> Disk Management if you can't see the tree-list select the appropriate button on the toolbar, you should be looking at something like this: http://attachments.techguy.org/attachments/129148d1206573004/disk-manager.jpg
Select your 'volume' from the list in the main part of the window and right-click. Somewhere in the menu it should say 'Format'. Select this and move through the stages.
(When asked use FAT or FAT32, not repeat not NTFS. NTFS is for Windows hard-drives only)

i have formated my philips devise. by simple mathod..now i can;t operate my dcevise now how to reinstall my software....?????????????

ya i hv solve tis problem just go
1. Control Panel - Administrative Tools - Computer Management
disk mangment

2 . then make ur mp3 a new drive it will not succesfully format
remove ur mp3 and again connect it wid pc .
3 . go to my computer right click on ur mp3 drive and format it ...