Most peoples format their USB flash drive as the last resort if they can't fix the problem of there USB flash drive. But if your last resort display a message like "Windows unable to format your selected disk" then this is another problem. If this happen, you can try this solution to format your incurable USB flash drive.
STEP 1:
Open the Start menu, type cmd in search box, right click on cmd.exe and select Run as administrator.
OR
Right-click Start Menu->All Programs->Accessories->Command Prompt.
STEP 2:
Type this in the command prompt format [Drive Letter]: /FS:[File system] /x.
// NOTE
// N1.1 Change [Drive Letter] with the USB flash drive letter you want to format.
// N1.2 Change [File System] to FAT, FAT32 or NTFS. Your Choice!