Select options referring to the screenshot below, and make sure that FAT32 is selected for the File system.

Click the Start button, then click OK button to proceed.

Then this tool formats SD card as FAT file system.

Press shortcut ALT+CTRL+T to open a Terminal window.

Find out the device file name for inserted media.

joshua@joshua-desktop:~$ sudo fdisk -l...Disk /dev/sdc: 7.4 GiB, 7948206080 bytes, 15523840 sectorsUnits: sectors of 1 * 512 = 512 bytesSector size (logical/physical): 512 bytes / 512 bytesI/O size (minimum/optimal): 512 bytes / 512 bytesDisklabel type: dosDisk identifier: 0x00000000 Device     Boot Start      End  Sectors  Size Id Type/dev/sdc1        2048 15523839 15521792  7.4G 83 Linux

In my case, /dev/sdc is that name.

Unmount the partitions for the SD card.

joshua@joshua-desktop:~$ sudo umount /dev/sdc?

Enter the following command to format as FAT.

joshua@joshua-desktop:~$ sudo mkfs.fat /dev/sdc1mkfs.fat 4.1 (2017-01-24)

Eject and insert again the SD card.
And Enter the command below to check if the SD card is mounted well and the partition is FAT.

joshua@joshua-desktop:~$ df -ThFilesystem     Type      Size  Used Avail Use% Mounted on.../dev/sdc1      vfat      7.4G  4.0K  7.4G   1% /media/joshua/3B5E-B96C

Download Skeleton file 
Uncompress and you can see 2 directories, odroid and roms.

Move them into the top-level of the FAT formatted SD card.

Move the games to the proper location of the SD card.

• Additional ROMs can be added to the appropriate folder in /roms:
  • nes - Nintendo Entertainment System
  • gb - Nintento GameBoy
  • gbc - Nintendo GameBoy Color
  • sms - Sega Master System
  • gg - Sega Game Gear

• ROM files must be decompressed (unzipped) and have the same extension as the folder in which they are placed.

Insert that prepared SD card into your ODROID-GO and turn on the power.

•  - A card could not be detected. Ensure the card is properly inserted.
•  - Files are not properly written to the SD card, or its contents are corrupted.

Then the Emulator imports the games automatically so that you can play them right away.

• Left/Right - select game system to emulate.
• A - show available ROM for the emulator selected.
• B - returns to a previously active ROM.

• Up/Down - select a file.
• Right/Left - change the page of displayed files.
• A - select a file.
• B - return to Main Menu.
• After selecting a file, a progress bar will be displayed. The blue gauge shows erase progress while the green gauge shows flash progress. Emulation begins after the green gauge is full.