exFAT is a newer version of the FAT32 file system, and you can think it this way: it is a middle ground between FAT32 and NTFS file system (New Technology File System). The name of exFAT gives a hint for its precursors: FAT file system. It is created to be used on flash memory like USB flash drives, SD cards and so on. What’s the Benefits When You Choose exFAT for A Removable MediaĮxFAT is an acronym for Extended File Allocation Table which is a file system introduced by Microsoft in 2006.