As already mention the loss M in your FAT HD partition is
from the manufacturer definition of M =1000 instead of 1024
and
secondly FAT32 partition smallest possible cluster size is 8k
compare to NTFS which can go as low as 512bytes..
if you are using Partition magic 7.0 and above ..
try running it without actually performing the changeover
and now
check the Megabytes in NTFS and FAT cluster size or ach of your partition you will see the missing M space
FAT16 is the worse of the lot!
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