Does the Polaroid X800 waterproof camera take a standard Kodak SD memory card?

You don't need any software.

The best way to download pictures from your camera to your computer involves removing the memory card from the camera and plugging it into a card reader (either built-in to the computer or connected via USB or FireWire). This is likely to be faster than connecting the camera to the computer, and won't run down your camera's batteries.

Once the card is plugged in, it will appear to your computer as a removable drive. You can use the operating system's drag&drop facility to copy pictures from the card to the computer's hard drive, the same way you copy any other files. Or, despite what I said first, you can use any photo management program such as Picasa ( http://picasa.google.com ).

Are you using the right type of card?

I'm not familiar with the camera you mention but generally speaking digital cameras nowadays use the thinner XD cards which are also not as big as SD cards. If your camera is made to use SD cards and you cannot get such cards into it, then take it back to the shop you bought it from and ask them either to show you, or sort out the problem, as it will be under warranty I presume

Dave

"SD and MMC flash memory cards marketed by Kodak, Kingston, Sandisk, PNY and other flash-memory card manufacturers will work with the EasyShare C643. The digital camera supports standard MMC cards and SD (secure digital) cards, but not SD High-Capacity (SDHC) or SD Extended Capacity (SDXC) cards."
Read more: Compatible SD and MMC Cards for a Kodak EasyShare C643 ' eHow.com http://www.ehow.com/facts_7590028_compatible-cards-kodak-easyshare-c643.html#ixzz1BijGdWKF

how can restored the picture back on memory card

4GB High Speed SD Memory Card

The camera doesn't support this memory card.

Memory card support : SD/MMC up to 2 Gigabyte only.

Sorry you will have to downsize.... :)

If helpful pls. rate me and/or recommend me TXS

This camera only works with standard SD cards with a max of 2 GB

I WOULD PROBABLY SAY YOU HAVE A COMPATIBILITY PROBLEM BETWEEN THE POLAROID SD CARD AN YOUR KODAK CAMERA AND THAT IS WHY IT IS NOT FORMATTING. GO ONLINE TO EITHERS SITE AND ASK TO SEE IF THEY ARE COMPATIBLE. THIS MAY SOLVE YOUR PROBLEM.

The following memory cards are compatible with your Kodak EasyShare C330 Every memory card we offer is manufactured to the highest standard and carries a 2 year minimum warranty.Your Kodak EasyShare C330 accepts SD Card cards.The largest SD Card card you can use in your Kodak EasyShare C330 is 1GB

No the Brand would not make any diffrence if the memory card doesnt get formatted on the camera itself u can try to format it on the computer............ Just insert the memory card into the camera connect the camera to the computer goto my computers there u will see the camera removable disk which is the memory card...... Right click on that click on format and format it........Then try to use it on ur camera i am sure it will work fine..............