my iPod touch is disabled my mac isn't synced with it i cant restore it

i have opened my mac and plugged my iPod touch in so i can restore it as the passcode was entered incorrectly the max times but my mac won't register the device how can i restore my iPod to factory settings I've tried turning it on and off and I've tried holding the buttons down to restore but it just turns off and when it comes on its still disabled help please its for my autistic daughter who is frantic for her music .

thanks Wildthystleart.