OK, I have came with another idea,
Low Level formating is:
when you make clusters/sectors (as told by giggleplants)
and high level means when you give file system, like NTFS or FAT32.
to some extent gigleplants is right in lat line, but it doesnt specifically shows up, as in FDISK, you can only partition to FAT32's (i believe).
any other additions?
Intel Core2Quad 2.66Ghz 12MB L2-Cache
4096MB DDR Kingston Hyper-X
XFX 9600GT AlphaDog
Seagate 2 X 320GB SATA2
LG L246WH Flatron 24"