All files and directories appear under the root directory /, even if stored on different physical devices. Examples of directories defined by the FHS include:

• /bin/ Essential command binaries for all users (cat, ls, cp...)
• /dev/ Essential devices
• /home/ Users' home directories
• /etc/ System-wide configuration files
• /lib/ Libraries essential for the binaries in /bin and /sbin
• /var/ Variable files, such as logs and temporary files
• /opt/ Static application software packages
• /sbin/ Essential binaries for root (init, route, ifup..)
• /proc/ Virtual filesystem documenting kernel status, mostly text files (uptime, network...)
• /mnt/ Temporarily mounted filesystems