ExFAT

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The correct title of this article is exFAT. The initial letter is shown capitalized due to technical restrictions.

exFAT (Extended File Allocation Table) is a new file system suited especially for flash drives introduced with Windows CE 6.0, and will be made available for all modern versions of Microsoft Windows after the release of Windows Vista. exFAT is used where the NTFS file system is not a feasible solution, due to data structures overhead.

The advantages over existing File Allocation Table versions include:

theoretical file size limit of 2⁶⁴ bytes (limit lifted from 2³²)
cluster size of up to 2²⁵⁵ bytes, implementation limit of 32MiB
free space allocation performance improved due to introduction of a free space bitmap
support for more than 1000 files in a single directory
support for Access control lists
support for transactions (optional functionality, implementation at device manufacturer's discretion)