Hi.
First, format the card in 'FAT 32'. Then open/explore the card in 'My Computer'. Once you've done this, click on 'Create a New Folder' in the options menu on the left-hand side of the screen, and call this 'photos' or something so you'll know where you're moving files to. Then copy or move your files to this sub-folder. I was having the same problem with four different SD cards of various sizes. I tried this, and it worked with them all first time. Good luck!
Stevo
December 2007