| Directory | Description |
| / | The top-level directory. Start of all directories. |
| /bin | The directory where Linux basic commands are located. |
| /etc | The directory where system configuration files are located. |
| /etc/mail | Mail related setting directory. |
| /etc/ssh | SSH related setting directory. |
| /etc/squid | Squid proxy server related setting directory. |
| /etc/samba | Samba related setting directory. |
| /etc/skel | The directory where the initialization files are located for creating an account. |
| /etc/rc?.d | The directory where the link files of each runlevel script are located. |
| /etc/init.d | The directory where the actual files of each runlevel script are located. |
| /etc/pam.d | PAM related setting directory. |
| /etc/httpd | Apache server related setting directory. |
| /etc/cron.* | Cron related setting directory. |
| /etc/xinetd.d | Xinetd demon related setting directory. |
| /root | The root account's home directory. |
| /boot | The directory where the kernel image and boot information files are located. |
| /home | The directory where the normal users' home directories are located. |
| /media /mnt | The directory where detachable devices are located. It is used as a mount point. |
| /tmp | The public directory available to all users. |
| /var | Directory where temporary data such as system log files are located. |
| /var/tmp | The public directory available to all users. |
| /var/log | The directory where log files are located. |
| /var/ftp | The home directory of the FTP service. |
| /var/named | The directory where DNS zone files are located. |
| /var/spool/mail | The directory where users' mail files are located. |
| /var/spool/lpd | The temporary directory for printing. |
| /var/spool/mqueue | Directory where mailes are located temporarily. |
| /var/spool/cron | The directory where user's crond configuration files are located. |
| /var/spool/at | The directory where user's atd configuration files are located. |
| /dev | The directory where device files are located. |
| /usr | The directory where most programs and libraries for general users are located. |
| /usr/sbin /usr/bin | The directory where commands for general users are located.. |
| /usr/include /usr/lib | The directory where header files for programing are located. |
| /usr/src | The directory where source code files of kernel are located. |
| /usr/local | The directory for installing a software. |
| /usr/share/man | The directory where man page files are located. |
| /lost+found | The directory where files with problem are located. |
| /lib | The directory where library files are located. |
| /sbin | The directory where command for system administration are located. |
| /proc | The directory that provides tasks existing in the memory as a file format. |