The document discusses the FAT32 file system. It describes FAT32 as a file allocation table that stores files and locates them on a hard drive using 32-bit values instead of 16-bit like the original FAT. FAT32 supports larger volume sizes than FAT16 while maintaining compatibility. It is commonly used for removable drives and supports file sizes up to 4GB. The document also describes the volume boot record structure of a FAT32 system including fields like bytes per sector, sectors per cluster, and total number of sectors.