"Formatting needs to be done while car engine is running.
Please locate the M and E buttons at the underside of the camera.
Press and hold the two buttons for about 3 Seconds.
You should Hear " Ding Dong, FORMATTING ON STANDBY, PRESS THE LEFT KEY TO FORMAT"
Simply short press on the left Button (E).
You should Hear " SD CARD FORMATTING"
Depending on the size of the SD card but say in about 40 seconds you should hear:
"PROCESSING COMPLETE"
The unit will restart and in about 10 Seconds you should hear:
' DRIVE SAFELY, RECORDING STARTED"
Format is now complete.