The Linux system contains thousand of files located within many directories. All directories are organized in a tree-structure like manner.

* The 'trunk' of the tree is the root directory.
* The root directory is simply identified as a "/".
* All other directories 'branch' off from the trunk.

The following lists the most common directories and their intended contents.

* / - root directory
* /home - where directories are contained for each user, example:
* /usr - pronounced 'user' and contains Linux commands and utilities
o /bin - binary executable programs
o /lib - program libraries, similar to Windows 'dll' files
o /sbin - more executable programs and Linux utilities for administrative purposes
o /doc - documentation
o /src - source code to programs
* /tmp - temporary work files
* /etc - configuration files
o /rc.d - scripts used during boot and shutdown process
o /sysconfig - default configuration files
o /sysconfig/network-scripts - network scripts
o /sysconfig/daemons - special programs that run in background, such as print spooling
* /bin - binary executable programs that all users need
* /dev - device files that control drives, terminals and any equipment attached to the server
* /var - user specific files
o /log - log files containing system usage and errors
o /spool - where spooled files are stored during print spooling process
o /mail - where Email files are stored until retrieved by client Email program
* /proc - system files
* /root - root's home directory
* /opt - other options
* /sbin - more executable programs and utilities