The numerals in the names FAT16 and FAT32 refer to the number of bits required for a file allocation table entry.
- FAT16 uses a 16-bit file allocation table entry (216 allocation units).
- Windows 2000 reserves the first 4 bits of a FAT32 file allocation table entry, which means FAT32 has a maximum of 228 allocation units. However, this number is capped at 32 GB by the Windows 2000 format utilities.
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