Make sure the Clip is well charged.
Try a different USB cable.
Try harder at getting it connected to the PC. There are steps to try, the best troubleshooting guide to this is found here: http://kb.sandisk.com/cgi-bin/sandisk_en.cfg/php/enduser/std_adp.php?p_faqid=42&p_created=1221328944&p_sid=acmS4tqj&p_brand=sansa
Yes and try another computer, preferably a windows XP system.
If you are successful in getting it connected, do a format on the Clip from the PC. Then perform the format again on the clip’s menu: Settings > Format > yes. This will set the correct cluster size to 32k.
You may want to reinstall the firmware, if you are successful with the above.
Good Luck,