Source - http://www.tomshardware.com/reviews/sdhc-memory-card,2143.htmlThe 2 GB capacity defined by the SD 1.1 standard wasn’t enough as card sizes grew, so the SD 2.0 or SDHC standard was added. It allows for capacities of up to 32 GB today; the standard is potentially ready for capacities of up to 2 TB. SDXC will follow next year, as 32 GB may remain the limit for the SDHC standard. Note that SDHC and SD cards are identical from the outside, so be sure your device supports SDHC before purchasing such a card (4 GB and up).
Source - http://en.wikipedia.org/wiki/Secure_Digital_cardFor the new SDHC (2.0) implementation, 22 bits of the identification string are used to indicate the memory size in increments of 512 bytes. The SDCA currently allows only 16 of the 22 bits to be used, giving a maximum size of 32 GB. All SD cards with a capacity larger than 4 GB must use the 2.0 implementation at minimum. Two bits that were previously reserved and fixed at 0 are now used for identifying the type of card, 0: standard; 1: SDHC; 2, 3: reserved. Non-SDHC devices are not programmed to read this code and therefore cannot correctly identify SDHC or SDXC cards.