Okay, go into disk management, or under linux use gparted, and see if it shows up. If so, try formatting it to NTFS or FAT32 from there. If it still won't, give us the error code it gives you.
okay, try this. in gparted, right click on the drive partition and select delete. Then apply changes. Then plug it into windows and format it there. If this works, it will unlock the drive for windows (though it should not be locked anyway. )