/ 	Root directory of the file system.
/bin/ 	User utilities fundamental to both single-user and multi-user environments.
/boot/ 	Programs and configuration files used during operating system bootstrap.
/boot/defaults/ 	Default bootstrapping configuration files; see loader.conf(5).
/dev/ 	Device nodes; see intro(4).
/etc/ 	System configuration files and scripts.
/etc/defaults/ 	Default system configuration files; see rc(8).
/etc/mail/ 	Configuration files for mail transport agents such as sendmail(8).
/etc/namedb/ 	named configuration files; see named(8).
/etc/periodic/ 	Scripts that are run daily, weekly, and monthly, via cron(8); see periodic(8).
/etc/ppp/ 	ppp configuration files; see ppp(8).
/mnt/ 	Empty directory commonly used by system administrators as a temporary mount point.
/proc/ 	Process file system; see procfs(5), mount_procfs(8).
/rescue/ 	Statically linked programs for emergency recovery; see rescue(8).
/root/ 	Home directory for the root account.
/sbin/ 	System programs and administration utilities fundamental to both single-user and multi-user environments.
/tmp/ 	Temporary files. The contents of /tmp are usually NOT preserved across a system reboot. A memory-based file system is often mounted at /tmp. This can be automated using the tmpmfs-related variables of rc.conf(5) (or with an entry in /etc/fstab; see mdmfs(8)).
/usr/ 	The majority of user utilities and applications.
/usr/bin/ 	Common utilities, programming tools, and applications.
/usr/include/ 	Standard C include files.
/usr/lib/ 	Archive libraries.
/usr/libdata/ 	Miscellaneous utility data files.
/usr/libexec/ 	System daemons & system utilities (executed by other programs).
/usr/local/ 	Local executables, libraries, etc. Also used as the default destination for the FreeBSD ports framework. Within /usr/local, the general layout sketched out by hier(7) for /usr should be used. Exceptions are the man directory, which is directly under /usr/local rather than under /usr/local/share, and the ports documentation is in share/doc/port.
/usr/obj/ 	Architecture-specific target tree produced by building the /usr/src tree.
/usr/ports 	The FreeBSD Ports Collection (optional).
/usr/sbin/ 	System daemons & system utilities (executed by users).
/usr/share/ 	Architecture-independent files.
/usr/src/ 	BSD and/or local source files.
/usr/X11R6/ 	X11R6 distribution executables, libraries, etc (optional).
/var/ 	Multi-purpose log, temporary, transient, and spool files. A memory-based file system is sometimes mounted at /var. This can be automated using the varmfs-related variables of rc.conf(5) (or with an entry in /etc/fstab; see mdmfs(8)).
/var/log/ 	Miscellaneous system log files.
/var/mail/ 	User mailbox files.
/var/spool/ 	Miscellaneous printer and mail system spooling directories.
/var/tmp/ 	Temporary files. The files are usually preserved across a system reboot, unless /var is a memory-based file system.
/var/yp 	NIS maps.