source <--- That's what this site claims anyway. I'd stay safe and limit it a 16gb microSD. For myself, I use my C30 4gb with a 8gb microSD and I find 12gb is plenty enough even for flacs. Since it can't support 96khz/24bit files I would say you can easily fit in 12 flac albums estimating each flac album at 1gb. Of course there are lots of flac albums that goes for far less than 1gb.

Question.... why do you need a 32gb TF for use with the C30? Or maybe you wanna watch some movies on it's 3 line screen? 

i know c30 is best bang for the bucks...if not for the design  i would definitely take it (not to say ugly, just personal preference). Fine i know mp3 player emphasizes on sound quality, usability and such. However personal taste and preference also come in right. Anyway i took cowon e2, it is about the same price with fuze+, which has a 2.4 inch screen and expandable memory and much more features.. longer battery playback hours..but the simpler the better for me.

Cheap with a big screen, 720p video support and microSD slot and dual Wolfson DAC, supposedly good sound quality and affordable. However......

Buggy firmware, poor battery life, compatibility issues with many operating system(XP seems to work best...not SP3 though), and did I mention buggy firmware?