Originally Posted by MMascaro
Actualy your number is 128 files/directories. That is a limitation of the fat file systems for SD cards left over from the floppy drive format that SD uses. It only applies to the root directory
The actual limit of files in the root directory depends on the formatting. Under FAT-16, there is a formatting parameter one can set (at least if one is using a good formatting utility) that defines the number of files in the root directory. Under FAT-32, there is no limit to the number of files in the root directory, but I don't know if the Sony Reader understands FAT-32.