/ — The Root Directory

Everything on your Linux system is located under the / directory, known as the
root directory. You can think of the / directory as being similar to the C:\
directory on Windows — but this isn’t strictly true, as Linux doesn’t have drive
letters. While another partition would be located at D:\ on Windows, this other
partition would appear in another folder under / on Linux.

/bin — Essential User Binaries

The /bin directory contains the essential user binaries (programs) that must be
present when the system is mounted in single-user mode. Applications such as
Firefox are stored in /usr/bin, while important system programs and utilities
such as the bash shell are located in /bin. The /usr directory may be stored on
another partition — placing these files in the /bin directory ensures the system
will have these important utilities even if no other file systems are mounted.
The /sbin directory is similar — it contains essential system administration
binaries.

/boot — Static Boot Files

The /boot directory contains the files needed to boot the system — for
example, the GRUB boot loader’s files and your Linux kernels are stored here.
The boot loader’s configuration files aren’t located here, though — they’re in
/etc with the other configuration files.

/cdrom — Historical Mount Point for CD-ROMs

The /cdrom directory isn’t part of the FHS standard, but you’ll still find it on
Ubuntu and other operating systems. It’s a temporary location for CD-ROMs
inserted in the system. However, the standard location for temporary media is
inside the /media directory.

/dev — Device Files

Linux exposes devices as files, and the /dev directory contains a number of
special files that represent devices. These are not actual files as we know them,
but they appear as files — for example, /dev/sda represents the first SATA drive
in the system. If you wanted to partition it, you could start a partition editor
and tell it to edit /dev/sda.
This directory also contains pseudo-devices, which are virtual devices that
don’t actually correspond to hardware. For example, /dev/random produces
random numbers. /dev/null is a special device that produces no output and
automatically discards all input — when you pipe the output of a command
to /dev/null, you discard it.

/etc — Configuration Files

The /etc directory contains configuration files, which can generally be edited by
hand in a text editor. Note that the /etc/ directory contains system-wide
configuration files — user-specific configuration files are located in each user’s
home directory.

/home — Home Folders

The /home directory contains a home folder for each user. For example, if your
user name is bob, you have a home folder located at /home/bob. This home
folder contains the user’s data files and user-specific configuration files. Each
user only has write access to their own home folder and must obtain elevated
permissions (become the root user) to modify other files on the system.

/lib — Essential Shared Libraries

The /lib directory contains libraries needed by the essential binaries in the /bin
and /sbin folder. Libraries needed by the binaries in the /usr/bin folder are

/lost+found — Recovered Files

Each Linux file system has a lost+found directory. If the file system crashes, a
file system check will be performed at next boot. Any corrupted files found will
be placed in the lost+found directory, so you can attempt to recover as much
data as possible.

/media — Removable Media

The /media directory contains subdirectories where removable media devices
inserted into the computer are mounted. For example, when you insert a CD
into your Linux system, a directory will automatically be created inside the
/media directory. You can access the contents of the CD inside this directory.

/mnt — Temporary Mount Points

Historically speaking, the /mnt directory is where system administrators
mounted temporary file systems while using them. For example, if you’re
mounting a Windows partition to perform some file recovery operations, you
might mount it at /mnt/windows. However, you can mount other file systems
anywhere on the system.

/opt — Optional Packages

The /opt directory contains subdirectories for optional software packages. It’s
commonly used by proprietary software that doesn’t obey the standard file
system hierarchy — for example, a proprietary program might dump its files
in /opt/application when you install it.

/proc — Kernel & Process Files

The /proc directory similar to the /dev directory because it doesn’t contain
standard files. It contains special files that represent system and process
information.

/root — Root Home Directory

The /root directory is the home directory of the root user. Instead of being
located at /home/root, it’s located at /root. This is distinct from /, which is the
system root directory.

/run — Application State Files

The /run directory is fairly new, and gives applications a standard place to store
transient files they require like sockets and process IDs. These files can’t be
stored in /tmp because files in /tmp may be deleted.

/sbin — System Administration Binaries

The /sbin directory is similar to the /bin directory. It contains essential binaries
that are generally intended to be run by the root user for system
administration.

/selinux — SELinux Virtual File System

If your Linux distribution uses SELinux for security (Fedora and Red Hat, for
example), the /selinux directory contains special files used by SELinux. It’s
similar to /proc. Ubuntu doesn’t use SELinux, so the presence of this folder on
Ubuntu appears to be a bug.
/srv — Service Data
The /srv directory contains “data for services provided by the system.” If you
were using the Apache HTTP server to serve a website, you’d likely store your
website’s files in a directory inside the /srv directory.

/tmp — Temporary Files

Applications store temporary files in the /tmp directory. These files are
generally deleted whenever your system is restarted and may be deleted at
any time by utilities such as tmpwatch.

/usr — User Binaries & Read-Only Data

The /usr directory contains applications and files used by users, as opposed to
applications and files used by the system. For example, non-essential
applications are located inside the /usr/bin directory instead of the /bin
directory and non-essential system administration binaries are located in the
/usr/sbin directory instead of the /sbin directory. Libraries for each are located
inside the /usr/lib directory. The /usr directory also contains other directories —
for example, architecture-independent files like graphics are located in
/usr/share.
The /usr/local directory is where locally compiled applications install to by
default — this prevents them from mucking up the rest of the system.

/var — Variable Data Files

The /var directory is the writable counterpart to the /usr directory, which must
be read-only in normal operation. Log files and everything else that would
normally be written to /usr during normal operation are written to the /var
directory. For example, you’ll find log files in /var/log.

For more detailed technical information about the Linux file system hierarchy,
consult the Filesystem Hierarchy Standard documentation.