The file system on a Linux distribution is structured as follows:

• bin - this is where essential system programs are kept (comparable to "C:\Windows\System32"). It provides a symbolic link to usr/bin directory
• boot - this is where information necessary to boot Linux is kept (like NTLDR and BOOT.INI in "C:\")
• dev - device files are stored here, Contains logical device names for devices.
• etc – Administrative and configuration files are stored here. (somewhat comparable to the registry)
• home - non-root users' home directories and files are kept here, (sort of like "C:\Documents and Settings")
• lib - system libraries are stored here, Contains shared libraries such as SMF executables (like .dll files in "C:\Windows\System32")
• lost+found - if your filesystem is damaged, pieces of damaged files are placed here
• media - contains several mount points (more in week 2)
• mnt - a mount point, a Default mount point used to temporarily mount file systems (somewhat like drive letters)
• opt - some "optional" software is stored here
• proc - a "pseudo-filesystem", which provides a window on the running operating system (more in week 4)
• root - root's home directory
• sbin - contains system programs normally only run by root, also contains system admin commands and/or utilities. Used during booting when /usr/bin has not been mounted. (like some .exe files in "C:\Windows\System32")
• srv - server data is kept here
• sys - another pseudo-filesystem
• tmp - where temporary files are created; any user can write to this directory, and are deleted when system is rebooted (comparable to "C:\Windows\Temp")
• usr - UNIX System Resources section, where the vast majority of the system software, OS commands, and documentation lives. (sort of like "C:\Program Files")
• var - information used during system operation is stored here