This utility will format any USB flash drive, with your choice of FAT, FAT32, or NTFS partition types.
Optionally you can also make the disk BOOTABLE by specifying a file . Use the Windows 98 system files available here.

FIXES:
Allows creation of a FAT32 volume larger than 32 GB.
Fixes installation issue where installation process stopped after the
earlier version of software was uninstalled and the new software was
not automatically installed. The installation process now restarts
automatically to install the new software after uninstalling the older
version