exFAT (Extended File Allocation Table, aka FAT64) is a proprietary file system suited especially for flash drives, introduced by Microsoft for embedded devices in Windows Embedded CE 6.0 and in their desktop operating system, starting with Windows Vista Service Pack 1.[1] exFAT can be used where the NTFS file system is not a feasible solution, due to data structure overhead.
The advantages over previous File Allocation Table (FAT) file system versions include:
Scalability to large disk sizes
Theoretical file size limit of 264bytes (16 exabytes), limit raised from 232 bytes (4 gigabytes in FAT32)
Cluster size of up to 2255sectors, implementation limit of 32 MB
Free space allocation and delete performance improved due to introduction of a free space bitmap
Support for more than 216 files in a single directory
Additionally, exFAT requires less disk space overhead than NTFS; One reviewer who performed comparative tests found that a 4GB flash drive formatted with NTFS uses 47.2 MB of disk space for overhead, whereas exFAT uses 96 KB.[4]
The disadvantages compared to previous FAT versions include: