2G Shuffle Formatting Question

I bought my sister a 2G shuffle for Christmas. We won't be at home for Christmas and the only computer available will be my Mac. Of course, as soon as she opens it, I will want to play with it and put some music on it for her. Is there anyway I can format it as FAT32 from my Mac so that can use it on her PC? I know you can format disk as FAT32 from Disk Utility, but I didn't know the exact procedure for an iPod.

On another note, I was going to open it before I gave it to her and charge it and format it and put music on it so it would be ready to go when she got it, but the impenetrable fortress that is its packaging prevented this. Seriously, I am bringing a power saw to open that bad boy.

Thanks.