Linux file structures consist of four main components: the boot block, superblock, inode blocks, and data blocks. The boot block contains bootstrap code, the superblock manages disk geometry and file system location data, inode blocks contain file metadata and link data blocks to files, and data blocks store file and directory content. Inodes contain details about files like owner, size, timestamps, and pointers to data blocks. Hard links allow the same file to be accessed by different filenames, while symbolic links point to other files but have their own inode and depend on the target file existing.