If you're planning to use a new SD card with your Android device, it's important to format the card before you start using it. Formatting will erase all data on the card and prepare it for use with your Android device. It is also important that the SD card be formatted in the correct file system - usually FAT32 or exFAT. To format an SD card for an Android device: First, connect your phone to a computer via USB cable and make sure it is detected by the computer. Then open “My Computer” on Windows or “Disk Utility” on macOS and locate the drive letter assigned to your SD Card (it might be labeled as removable storage). Right-click or control + click on this drive letter, select Format from the menu options then choose either FAT32 or exFAT depending upon what file system is compatible with your Android device. Finally, hit Start button and wait till formatting process completes. Once done safely eject/unmount your memory card from PC/Mac then insert into android phone for usage!