I think the Clip Jam and the Clip Sport share the same 2000 audio file limitations for the internal and external databases.
I think these database limitations are acceptable for the internal 8 gb memory and for 16 gb micro SD cards.
If you exceed 2000 audio files on your 32 gb micro SD card, it is likely the excess audio files will not be displayed in the Music, Audiobook and Podcast listings.
In this scenario, you could still use Folder Mode or Playlist Mode to select and play subfolders of your audio files.
