Not able to restore iTunes. The error code is 23.

Hi Apple experts,
I want to restore Apple 3G iPhone. But when I am trying to do the same it is hanging on a page which displays that ‘It is not necessary to restore your device and not able to receive and make calls’. But when I click on ‘Restore’ and error message is coming which shows that ‘Not able to restore iTunes. The error code is 23. I am using iTunes 8.2.1 with Mac OSX. I have also tried to restore with Windows. But the same result has come.
Please guide me to solve this issue.
Thanks in advance.
