File System Limits
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A file system is the method used to store the files and folders on a disk or memory stick. Over the years many variations have evolved, most of which are unique to each "brand" of operating system. In general, Microsoft can only read their own operating systems, whereas Linux and Mac OS X can usually read everybody else's file systems, although they cannot always write to them.
There are common formats, usually documented by the International Organization for Standardization, such as ISO 9660, which is the data standard for CD-ROM's.
Here are a number of good comparison sites, some more technical than others: