A 1.44 HD floppy holding 32 MB?! What are those guys at Matsushita Electronics smoking? Given my experience with re-formatting 1.44 MB disks to 2.88 MB (I have some old PS/2's with the IBM 2.88 drives) has been that those things fail at a rate of around one a week, and I use good Verbatim diskettes. Plus, you format that disk to 32 MB then you cannot use it on any computer without an LS-240 drive, it becomes just as useless as an LS-240 disk as far as universal compatability is concerned. Best off just to archive large files on ZIP 250 or ZIP 100 because of the user base, with ATAPI ZIP 250 drives coming standard or as an option in a lot of computers I really cannot see an attraction for the LS-240 drives.
Zenmervolt