exFAT (Extended File Allocation Table) is a proprietary file system designed especially for flash drives developed by Microsoft
who have applied for patent protection. It is supported in Windows XP and Windows Server 2003 with update KB955704, Windows Embedded CE 6.0, Windows Vista with Service Pack 1, Windows Server 2008, Windows 7, Windows Server 2008 R2 (except Windows Server 2008 Server Core), Mac OS X Snow Leopard starting from 10.6.5, and Mac OS X Lion.
exFAT can be used where the NTFS file system is not a feasible solution, due to data structure overhead, or where the file size limit of the standard FAT32 file system (without FAT+ extension) is unacceptable.