FAT64 (also know as Extended File Allocation Table or exFAT) is Microsoft’s latest version of FAT and works with Windows Embedded CE 6.0 and Vista SP 1. Features include:

• Largest file size is 2⁶⁴ bytes (16 exabytes) vs. FAT32’s maximum file size of 4GB.
• Has transaction support using Transaction-Safe Extended FAT File System (TexFAT).
• Speeds up storage allocation processes by using free space bitmaps.
• Support UTC timestamps