On a GNU/Linux system there’s no necessary correspondence between directories and physical devices as there is in Windows, in which each drive has its own directory tree beginning with a letter (such as C:\).
Instead, each physical device such as a hard disk or floppy disk has one or more filesystems on it. In order to make a filesystem accessible, it’s assigned to a particular directory in another filesystem. To avoid circularity, the root filesystem (which contains the root directory /) is not stored within any other filesystem. You have access to it automatically when you boot Debian.
A directory in one filesystem that contains another filesystem is known as a mount point. A mount point is a directory in a first filesystem on one device (such as your hard disk) that “contains” a second filesystem, perhaps on another device (such as a floppy disk). To access a filesystem, you must mount it at some mount point.
So, for example, you might mount a CD at the mount point /cdrom. This means that if you look in the directory /cdrom, you’ll see the contents of the CD. The /cdrom directory itself is actually on your hard disk. For all practical purposes, the contents of the CD become a part of the root filesystem, and when you type commands and use programs, it doesn’t make any difference what the actual physical location of the files is. You could have created a directory on your hard disk called /cdrom and put some files in it, and everything would behave in exactly the same way. Once you mount a filesystem, there’s no need to pay any attention to physical devices.
However, before you can mount a filesystem or actually create a filesystem on a disk that doesn’t have one yet, it’s necessary to refer to the devices themselves. All devices have names, which are located in the /dev directory. If you type ls /dev now, you’ll see a pretty lengthy list of every possible device you could have on your Debian system. For a summary of some devices, see Table 2.1 on page 34. A more thorough list can be found on your system in the file /usr/src/linux/Documentation/devices.txt.
To mount a filesystem, we want to tell Linux to associate whatever filesystem it finds on a particular device with a particular mount point. In the process, we might have to tell Linux what kind of filesystem to look for.