This document discusses the key differences between the FAT and NTFS file systems. NTFS offers improved performance, reliability, compatibility, and more control over files compared to FAT. At the core of NTFS is the Master File Table, which contains metadata about all files and folders in a relational database-like structure. Each file or folder is represented as a 1024-byte record in the MFT containing attributes like the file name, size, location, and timestamps. When a file is deleted, its MFT entry is marked as unallocated, allowing file recovery tools to find deleted files by examining unallocated MFT entries.