Format of SD card on an iPAQ?

I purchased a 32 meg CD card for my iPAQ 3850 running PocketPC 2002, and when I tried to send data to it I get a 'not enough space' message. When I go into the File explorer I see that there are 2 files there, but it will not let me delete them, stating "Access is denied. Make sure disk is not full or write-protected". Obviously I have checked that the card is not write protected.

Can anyone let me know where the 'format card' command is, so I can just wipe the sucker out & start from scratch?

Thanks in advance. Thought for the day: Beware of Gods who cannot laugh...