16 and 32GB MicroSDHC (Sandisk prototype): this is what Windows Mobile and S60v3 do with 32GB. The cards work with quite a bunch of WM devices (if not all) even those of which the specs specifically claim that they can’t work with anything larger than 8GB.
S60 shows ’31 GB’ and Windows Mobile 6/6.1 ‘31266.38 MB’.
The real capacity of the card is 32.785.301.504 bytes.
Read more @ xda-developers thread here.