I haven't had any particular SD card-related issues using three different DR2d's. I'm using Kingston and Transcend 32GB cards. Formatting in the recorder is always a good idea as general practice, but I rarely do it. I format the cards on the computer after clearing them, usually put them in the DR-680 and let it reformat and write it's system folders and files, then put the card in a DR2d and let it write it's system files (it then only asks to write sys files, rather than needing to reformat again). That way I can transfer cards between any of my recorders without a problem. The Edirol/Roland R-09s and R-44 recorders don't write any folders or sys files to the cards, making them easier to accommodate.