Struktur data files_struct mendeskripsikan file yang dibuka oleh suatu proses.

struct files_struct {
  int count;
  fd_set close_on_exec;
  fd_set open_fds;
  struct file * fd[NR_OPEN];
};

fs_struct

struct fs_struct {
  int count;
  unsigned short umask;
  struct inode * root, * pwd;
};

Sumber : tldp.org