I was searching all over the internet and haven't found a clear answer.  So I will ask my fellow Bombers.  Which SD cards are supported by the Nintendo 3DS?  I was reading some forums that an SDHC card should work, but it wasn't confirmed.  I want to get a giant SD card for my 3DS in the near feature, but I don't want to get an expensive SD card, then find out that it doesn't work in the system.
 
If anyone that owns a 3DS and some SD cards to test, post your results in here.  I'm looking at a SDHC 32GB SD card, but I don't want to get it if it doesn't work.

Nintendo 3DS supports regular SD cards up to 2Gb, and SDHC cards between 4Gb and 32 Gb 
 
Page 36 of the instruction manual.

" Nintendo 3DS supports regular SD cards up to 2Gb, and SDHC cards between 4Gb and 32 Gb  Page 36 of the instruction manual. "

It does, and that's the best you can get imo.

he said 3DS. You don't need it yet, but I think it will save potential hassle down the line. Files sizes won't be huge in size, but numerous games, saves, 3D photo's and music, and all other content, will have some notable impact on the smaller cards. I would rather get the largest and have no concerns about memory for another two years or so. I want everything on one card also.