This document provides an overview of the Linux file system hierarchy. It describes the purpose and common contents of the top-level directories in Linux, including /bin, /boot, /dev, /etc, /home, /lib, /media, /mnt, /opt, /proc, /root, /sbin, /tmp, /usr, /var. It explains differences between the Linux and Windows file structures and key concepts like everything being represented as a file in Linux.