/ - Root directory that forms the base of the file system. All files and directories are logically contained inside the root directory regardless of their physical locations.
/bin - Contains the executable programs that are part of the Linux operating system. Many Linux commands, such as cat, cp, ls, more, and tar, are locate in /bin
/boot - Contains the Linux kernel and other files needed by LILO and GRUB boot managers.
/dev - Contains all device files. Linux treats each device as a special file. All such files are located in /dev.
/etc - Contains most system configuration files and the initialisation scripts in /etc/rc.d subdirectory.
/home - Home directory is the parent to the home directories of users.
/lib - Contains library files, including loadable driver modules needed to boot the system.
/lost+found - Directory for lost files. Every disk partition has a lost+found directory.
/media - Directory for mounting files systems on removable media like CD-ROM drives, floppy disks, and Zip drives.
/mnt - A directory for temporarily mounted filesystems.
/opt - Optional software packages copy/install files here.
/proc - A special directory in a virtual filesystem. It contains the information about various aspects of a Linux system.
/root - Home directory of the root user.
/sbin - Contains administrative binary files. Commands such as mount, shutdown, umount, reside here.
/srv - Contains data for services (HTTP, FTP, etc.) offered by the system.
/sys - A special directory that contains information about the devices, as seen by the Linux kernel.
/tmp - Temporary directory which can be used as a scratch directory (storage for temporary files). The contents of this directory are cleared each time the system boots.
/usr - Contains subdirectories for many programs such as the X Window System.
/usr/bin - Contains executable files for many Linux commands. It is not part of the core Linux operating system.
/usr/include - Contains header files for C and C++ programming languages
/usr/lib - Contains libraries for C and C++ programming languages.
/usr/local - Contains local files. It has a similar directories as /usr contains.
/usr/sbin - Contains administrative commands.
/usr/share - Contains files that are shared, like, default configuration files, images, documentation, etc.
/usr/src - Contains the source code for the Linux kernel.
/var - Contains various system files such as log, mail directories, print spool, etc. which tend to change in numbers and size over time.
/var/cache - Storage area for cached data for applications.
/var/lib - Contains information relating to the current state of applications. Programs modify this when they run.
/var/lock - Contains lock files which are checked by applications so that a resource can be used by one application only.
/var/log - Contains log files for differenct applications.
/var/mail - Contains users’ emails.
/var/opt - Contains variable data for packages stored in /opt directory.
/var/run - Contains data describing the system since it was booted.
/var/spool - Contains data that is waiting for some kind of processing.
/var/tmp - Contains temporary files preserved between system reboots.
This is a great post and very helpful for anyone diving into Linux, see the original post here: Linux Directory Structure
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