The exFAT file system is the successor to FAT32 in the FAT family of file systems that addresses the growing needs of mobile personal storage on different operating systems. The exFAT file system handles large files, such as those that are used for media storage, and it enables seamless interoperability between desktop computers and devices, such as portable media devices.
The only problem is that exFAT isn't native to Windows XP, Microsoft released the exFAT file system driver for Windows XP. After you download the file, you’ll be able to format external media in the exFAT format. Additionally, you will be able to format external media that is larger than 32 GB, and exFAT-formatted media will be recognized on the computer.