why wont my ipod touch 5 restore ?

What was the complete wording of the error message?

iTunes: Specific update-and-restore error messages and advanced troubleshooting

Unable to contact the iOS software update server gs.apple.com

Error 1004, 1013, 1638, 3014, 3194: These errors may be the result of the connection to gs.apple.com being redirected or blocked. Follow these steps to resolve these errors:

1. Install the latest version of iTunes.
2. Check security software. Ensure that communication to gs.apple.com is allowed. Follow this article for assistance with security software. iTunes for Windows: Troubleshooting security software issues.
3. Check the hosts file. The restore will fail if there is an active entry to redirect gs.apple.com. Follow iTunes: Advanced iTunes Store troubleshooting to edit the hosts file or revert to a default hosts file. See section "Blocked by configuration: (Mac OS X/Windows) > Rebuild network information".
4. Try to restore from another known-good computer and network.
5. If the errors persist on another computer, the device may need service.

The "device may need service" means a hardware problem. In that case make an appointment at the Genius Bar of an Apple store.

Apple Retail Store - Genius Bar

Also see:

3014

Restoration of code 3014 will not work?: Apple Support Communities

the ipod could not be restored.

this device is not eligible for the requested built.

If you see Error 3194, Error 17, or 'This device isn't eligible for the requested build' in iTunes - Apple Support