First, I've just put Froyo on so I am up to date. I've also just installed a 32g card, formatted it on the phone (twice now) and used Windows explorer to copy mp3's of my CD's over from my laptop to the phone in to a folder called Music a couple of different times to rule out copy issues with the same results. FYI I normally carry/listen to my tunes on my Zune, and keep them associated with Zune. My problem is that when I look at the phone's properties in Explorer, I see that I've used about 3.9g used, yet when I look at the individual CD folders I see nothing near that size. the Music folder on the phone shows 36 folders,108 files but a size of only 548m. No other phone folder shows any substantial usage. When I browse to the folders, a few of them have mp3's, but almost all show as empty, 0 files. I know I copied files, I watched it happen. When I launch the music app it doesn't see any of the folders with 0 files. Some of the folders that show mp3 files play but most don't. I get an "unable to play this type of audio file" message on the phone yet all of the files are the same. I should note that before I put the 32g card in, I did a trial copy of about 4 CD's with the 8g card in and they played fine. I didn't bother copying any more since I knew that I was getting the 32g card. Any thoughts? Does the phone have a problem with a 32g card?