But how do these differ? Let's compare FAT32 and exFAT to find out.Ī file system is a way for a computer to organize the data on a storage device. When formatting an external device, like a portable hard drive, SD card, or USB flash drive, you'll usually have two main file system choices: FAT32 and exFAT. Thus, having to decide on a file system is often confusing. File systems are an important part of working with computer data, but their effects aren't immediately visible in most cases.