Atlast I can solve the problem.
Process - A
1. Download the player utillity from ftp://ftp.penpower.com.tw/public/WEWA326E.ZIP
2 Unzip the file.
3. Take the battery from the player.
4. Hold the play button for 5 seconds and put the player on your Computers USB port, dont remove the finger from play button before your pc recognize it as a recover device.
5. Your PC recognize the usb device as a Recover device.
6. Run stupdaterapp.exe, select Format user data area. Press start. And your player is ready to serve you again.
Process - B
1. Download the HP USB Disk Storage Format Tool from http://files.extremeoverclocking.com/file.php?f=196
2. Install the utility.
3. Run the installed software.
4. Sigmatel MP300 Player is displayed on the device. Select FAT file system. Press Start. And the player is usable now.
SagoR, June 2007