tutorial - Linux Standard Directory Structure

Directory
Description
/
Root directory—the starting point of the directory tree.
/bin
Essential binary files, such as commands that are needed by both the system administrator and normal users. Usually also contains the shells, such as Bash.
/boot
Static files of the boot loader.
/dev
Files needed to access host-specific devices.
/etc
Host-specific system configuration files.
/home
Holds the home directories of all users who have accounts on the system. However, root's home directory is not located in /home but in /root.
/lib
Essential shared libraries and kernel modules.
/media
Mount points for removable media.
/mnt
Mount point for temporarily mounting a file system.
/opt
Add-on application software packages.
/root
Home directory for the superuser root.
/sbin
Essential system binaries and commands that are needed by system administrator.
/tmp
Temporary files.
/usr
Secondary hierarchy with read-only data.
/var
Variable data such as log files.
/windows
Only available if you have both Microsoft Windows* and Linux installed on your system. Contains the Windows data.


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source:http://linuxpoison.blogspot.com/2009/11/13578175719432.html