WELL..... WELL ........
What most of you guys are saying is true but has anyone considered the situation where you are to deal with a phone having an internal sd [samsung google nexus s]?
I have.....
Now that ur sd card is messed up and not showing neither on the phone nor on ur pc,
1- what u've got to do is to download the latest TWRP recovery from here...
Techerrata Downloads - Browsing crespo
2-Flash it to ur device using fastboot
3- In TWRP recovery mode, Goto WIPE>tick sd card> swipe the slider to proceed
4-To reboot sytem on completion, press "return twice" and select Reboot>System
5-U re DNE!.............
***Good Luck knowing that, u now have regained control

!!****
[if u don't know how to flash recovery follow this post from androidlegend :..
http://androidlegend.com/twrp-recove...ogle-nexus-s/]