Extended File Allocation Table Created by Microsoft, Extended File Allocation Table (exFAT) is a proprietary filesystem of choice for flash drives where NTFS cannot be used (because of overhead) and FAT32 is not acceptable (due to filesystem limitations). Although
exFAT is a proprietary filesystem, it is being adopted by third-party device vendors to overcome the filesystem limitations of FAT32. It is ideal for SD cards that hold a lot of information, and it is supported in all current versions of Windows. exFAT is the default filesystem on USB flash drives over 32 GB in size.
from SYBEX 14th ed. e-book
I found this information from google
The biggest drawback of FAT32 is that it only supports files up to 4GB in size. If you have files that are larger than this, FAT32 isn't a good choice. Additionally, FAT32 only works on partitions that are 8TB or under. This isn't a major problem right now unless you have high-capacity drives, but will become more limiting as time goes on.
In contrast, exFAT has no practical limitations on file sizes or partition sizes. Its maximum file size is far beyond anything you would encounter in today's world. This makes exFAT the best choice for any portable drives that store large files and connects to different computers.
Per Prowse
"Another file system introduced by Microsoft is called the Extended File
Allocation Table (exFAT), which is suited specifically for USB flash drives but
addresses the needs of many other mobile storage solutions. The successor to
FAT32, it can handle large file sizes and can format media that is larger than
32 GB with a single partition. In fact, exFAT (also known as FAT64) has a
recommended maximum of 512 TB for partitions, with a theoretical maximum
of 64 ZB (zettabytes). The file size limit when using exFAT is 16 EB (exabytes).
This file system can be used in many versions of Windows. If NTFS is not a plausible solution and the partition size needed is larger than 32 GB, exFAT might be the best option."
FAT32 only supports drives up to 2 TB and files up to 4 GB (ComTIA A+ Certification Guide, Mike Meyers, Page#560). According to that book, C is the best answer.
FAT32
Applies to: Small SD card, USB drive with 32GB or smaller storage, gaming storage card, etc.
If your SD card storage is smaller than 32GB, and you don't plan to store large files (larger than 4GB for a single file) on the card, FAT32 is the best format.
Whenever you need to on 64GB SD card or 128GB USB drive, you can apply EaseUS Partition Master with the steps on this page for help.
exFAT
Applies to: Cellphone storage, camera, digital camera, camcorder, GoPro, DJI Drones, etc. large SD cards.
If your SD card or USB is 64GB or even bigger, or you need to store large files (single file bigger than 4GB), exFAT is recommended. Although it's similar to FAT32 as of compatibility, it doesn't have any storage limitations
Directly from Google:
While exFAT is set as the default file system for larger SD cards with 64GB or 128GB. ... Due to the limitation of FAT32, the Windows system doesn't support creating a FAT32 partition on a more than 32GB disk partition. As a result, you cannot directly format a 64GB memory card nor USB flash drive to FAT32.
I hate questions like these. Fat32 would be the default format most likely and offer most compatibility and if you had to make a choice exFat is the best choice like the others said. Best balance of compatibility and features.
Surely you would just use exFAT. It has all the same properties as FAT32 in terms of its compatibility, but none of the limitations. Given it is a 64GB drive there is a good chance it will be used for files that exceed 4GB, the limit for individual files on FAT32.
It's not the same compatibility though. It's very compatible but fat32 has even more compatibility and that factors into the answer if you are talking about a flash drive.
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