From implementer's point of view of the file system we are interested in how files and directories are stored, how disk space is managed, and how make it work efficiently. If the file system is stored on disk, what would be a possible file system layout? we start with master boot record, at its end we have a partition table, and next the partitions come we start with the boot block, next we have the superblock, and at the end files and directories at sector 0 of disk, we place the root directory, and underneath are the rest of the files and directories first we have the active partition, where the operating system resides, next we have the i-nodes, and finally the rest of the files and directories