Linux Directory
/sys
This directory is similar to /proc in that it provides a device and system interface.
/opt
This may contain additional third-party software. Many systems don't use /opt.
/media
A base attachment point for removable media such as flash drives that is found in many distributions.
/tmp
A storage area for smaller, temporary files that you don't care much about. Any user may read to and write from /tmp, but the user may not have permission to access another user's files there. Many programs use this directory as a workspace. If something is extremely important, don't put it in /tmp because most distributions clear /tmp when the machine boots and some even remove its old files periodically. Also, don't let /tmp fill up with garbage because its space is usually shared with something critical (like the rest of /, for example).
/usr
Although pronounced "user," this subdirectory has no user files. Instead, it contains a large directory hierarchy, including the bulk of the Linux system. Many of the directory names in /usr are the same as those in the root directory (like /usr/bin and /usr/lib), and they hold the same type of files. (The reason that the root directory does not contain the complete system is primarily historic—in the past, it was to keep space requirements low for the root.)
/lib
An abbreviation for library, this directory holds library files containing code that executables can use. There are two types of libraries: static and shared. The /lib directory should contain only shared libraries, but other lib directories, such as /usr/lib, contain both varieties as well as other auxiliary files.
/usr/info
Contains GNU info manuals.
/dev
Contains device files.
/usr/share
Contains files that should work on other kinds of Unix machines with no loss of functionality. In the past, networks of machines would share this directory, but a true /share directory is becoming rare because there are no space issues on modern disks. Maintaining a /share directory is often just a pain. In any case, /man, /info, and some other sub-directories are often found here.
/boot
Contains kernel boot loader files. These files pertain only to the very first stage of the Linux startup procedure; you won't find information about how Linux starts up its services in this directory.
/usr/man
Contains manual pages
/bin
Contains ready-to-run programs (also known as an executables), including most of the basic Unix commands such as ls and cp. Most of the programs in /bin are in binary format, having been created by a C compiler, but some are shell scripts in modern systems
/user/include
Holds header files used by the C compiler.
/home
Holds personal directories for regular users. Most Unix installations conform to this standard.
/usr/local
Is where administrators can install their own software. Its structure should look like that of / and /usr.
/proc
Provides system statistics through a browsable directory-and-file interface. Much of the /proc subdirectory structure on Linux is unique, but many other Unix variants have similar features. The /proc directory contains information about currently running processes as well as some kernel parameters.
/sbin
The place for system executables. Programs in /sbin directories relate to system management, so regular users usually do not have /sbin components in their command paths. Many of the utilities found here will not work if you're not running them as root.
/var
The variable subdirectory, where programs record runtime information. System logging, user tracking, caches, and other files that system programs create and manage are here. (You'll notice a /var/tmp directory here, but the system doesn't wipe it on boot.)
/etc
This core system configuration directory (pronounced EHT-see) contains the user password, boot, device, networking, and other setup files. Many items in /etc are specific to the machine's hardware. For example, the /etc/X11 directory contains graphics card and window system configurations.
/vmlinuz or /boot/vmlinuz
location of the Linux kernel
