IntroductionData is the most important and critical factor in a computer system. In order to manage data correctly, computer systems need a method. This method is called file system. The file system is used to manage the storage and retrieval of data on a computer. Without a file system, the data inside a computer is just a large amount of data without proper starting and ending points. Using the file system, data is separated into individual parts and each part is given a name to identify it separately. This data is called file and structure and the logical rules to manage this information are called file system. This method will help computer users to store and retrieve data easily and quickly. There are many different types of file systems, and they use different types of storage devices to store data. Each type of file system has its own structure and logic, properties, flexibility, speed, etc. File systems can differ from operating system to operating system and from application to application. Each operating system or application may require different features in the file system to handle data. These different needs will lead researches to implement different types of file systems such as NTFS, FAT32, EXT2, EXT3 etc. And they make sure to guarantee data integrity, which means that the data present on the disk is the same for every single file system type. With these different characteristics of file system types, operating systems provide users with faster and more reliable data management ability. This document will describe two different operating system file systems. Operating systems selected here Microsoft Windows Operating System and Linux Operating System. Microsoft Windows File System To organize the ...... middle of paper ...... a Windows file. In Linux files can be a document or an image like the Windows file system and will also be used to represent devices, device drivers, system information etc. For example your CD-ROM device is available in the /dev/cdrom file and your mouse is available in the /dev/mouse file. These are special files that are not the same as regular text files or image files. Conclusion The objective of this document is to provide a brief idea of ​​what file system is and how it works with different operating systems. Managing data in a system is the most critical part in information technology. In data management file system plays an important role and provides fast and reliable methods to store and retrieve data from a system. Two most commonly used operating systems were taken to illustrate file system behaviors and also made a comparison to get a clearer idea of ​​the topic.