A windows system can't format any USB Drive , whats the problems ? and Where ?

IF it is any as you tried multiple USB drives and all giving you the same error message like Windows is unable to format or cant format this drive or dirve not found or accessible than you can do 2 things.

1- get all the back you have on your laptop or desktop than format and reinstall windows before restore your back up first try formatting the USB if it works like a charm fine restore your back up date. 

IF it doesnt work then if you re hardware expert and can clean any type of dust from the drives do it with some cleaner and user the dust cleaner to clean it all.

If that works fine if not ...look at your laptop or hardware warranty if it is still valid contact the manufacturer open a ticket and ship the laptop / desktop for repiar.