tutorial - Linux Directory Structure

Directory	Contents
/	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 an account on the system. Only 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.
/srv	Data for services provided by the system.
/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/2008/12/135781757116305.html