File System of Linux

The Linux file system is usually thought of in a tree structure. On a standard Linux system you will find the layout generally follows the scheme presented below.
The Directory Structure in Unix & Linux are a unified Directory Structure where in all the directories are unified under the "/" Root file system. Irrespective of where the File System is physically mounted all the directories are arranged hierarchically under the Root file system.
The Linux Directory Structure follows the "File system Hierarchy Structure (FHS)" maintained by the Free Standards Group although most of the distributions sometimes tend to deviate from the standards.

Overview of the root directory Structure 

Directory	Content
/bin	Common programs, shared by the system, the system administrator and the users.
/boot	The startup files and the kernel, vmlinuz. In some recent distributions also grub data. Grub is the GRand Unified Boot loader and is an attempt to get rid of the many different boot-loaders we know today.
/dev	Contains references to all the CPU peripheral hardware, which are represented as files with special properties.
/etc	Most important system configuration files are in /etc, this directory contains data similar to those in the Control Panel in Windows
/home	Home directories of the common users.
/initrd	(on some distributions) Information for booting. Do not remove!
/lib	Library files, includes files for all kinds of programs needed by the system and the users.
/lost+found	Every partition has a lost+found in its upper directory. Files that were saved during failures are here.
/misc	For miscellaneous purposes.
/mnt	Standard mount point for external file systems, e.g. a CD-ROM or a digital camera.
/net	Standard mount point for entire remote file systems
/opt	Typically contains extra and third party software.
/proc	A virtual file system containing information about system resources. More information about the meaning of the files in proc is obtained by entering the command man proc in a terminal window. The file proc.txt discusses the virtual file system in detail.
/root	The administrative user's home directory. Mind the difference between /, the root directory and /root, the home directory of the root user.
/sbin	Programs for use by the system and the system administrator.
/tmp	Temporary space for use by the system, cleaned upon reboot, so don't use this for saving any work!
/usr	Programs, libraries, documentation etc. for all user-related programs.
/var	Storage for all variable files and temporary files created by users, such as log files, the mail queue, the print spooler area, space for temporary storage of files downloaded from the Internet, or to keep an image of a CD before burning it.