No. The Roland R-05 WAVE/MP3 Recorder does not support SDXC cards. Use an SD card or SDHC card of up to 32 GB.
Cards from Panasonic, SanDisk, and TOSHIBA have been confirmed to work. Low-cost or unbranded cards might not record or play back correctly. Operation with microSD cards is not guaranteed.
Format a new card on the R-05 before use. A card formatted on another device might not work correctly. To format, press [MENU], select "SD Card," then select "Format."
Note: Formatting erases all data on the card.