I'm using this new micro sd card in my 3ds, it's formatted to fat32 with 32kb clusters and is detected normally in my pc, but I get a could not detect microsd
Boost Your Gaming Experience: Best SD Cards for 3DS
Which microSD card should I use? | New Nintendo 3DS family systems | Support | Nintendo
Sandisk 32GB SD SDHC Flash Memory Card for Nintendo 3DS N3DS DS DSI & Wii Media