Formatting an SD card means deleting all the data on it permanently and creating a new file system that makes it reusable for saving new records again. When you format an SD card, your computer will delete all the data found in it, including images, documents, music, videos, etc. . Formatting an SD card allows it to create a new file system, making it available for other use, either for your smartphone, digital camera, or video game console. Formatting an SD card also solves the issue if your SD card has corrupted files, making it safe for reuse. It is important to note that formatting an SD card deletes everything, but it doesnt erase them permanently. Formatting only renders the data and files unavailable for use on your SD card, but it doesnt remove them permanently. It is recommended to format an SD card every time you transfer files to your computer and return the card to your camera.