- 1). Insert the iPod USB cable into an open USB port on your Mac and the USB connection on the bottom of the iPod. The iTunes program will immediately launch on your Mac as it recognizes the iPod.
- 2). Click your iPod, found under the Devices menu on the left side of iTunes, then click "Restore" from the bottom left side of the page.
- 3). Choose "Restore" again when prompted for confirmation. Click "Next" to initiate the restore process.
- 4). Click "OK" once the restore is complete, then click the "Eject" icon next to your iPod and remove the the USB cable from the Mac's USB port.
- 5). Connect the end of the USB cable to a USB port on your PC.
- 6). Launch iTunes on your PC. If you have not installed it, do so with the included installation CD or download and install it for free from Apple (see the Resource link below).
- 7). Follow the on-screen instructions within iTunes to setup the iPod to work with your PC.
Source...