Windows 7 simplifies the formatting procedure for 128GB flash drives, with the only real issue being the file system you should choose. This depends on how you will use the drive. The FAT32 file system is by far the most compatible since it can be used in almost all operating systems and devices, but individual file sizes are limited to just 4GB. NTFS offers greater security and data recovery, but has limited support outside Windows. The newest system, exFAT, is still in its infancy. Although it offers some speed advantages, it is largely unusable outside Windows 7, Vista and XP.
Insert the 128GB USB flash drive into an available USB port on your computer.
Click "Open Folder to View Files" in the AutoPlay window that pops up. This launches Windows Explorer to that drive.
Right-click the flash drive letter and select "Format."
Click the "File System" drop-down menu and choose "FAT32" to maximize compatibility. Choose "NTFS" if you only plan to use the drive in Windows or systems with NTFS drivers. Alternatively, you can choose "exFAT" for exclusive use inside Windows.
Click "Start" and "OK" in the confirmation window.