/Everything.
/homeUsers' home directories. Usually the only place other than /tmp that users are allowed write access to is their home directory.
/etcSystem configuration files. With the exception of /etc/mtab, these are only changed by the user or the packaging system when installing, removing or re-configuring software (at least on /Debian).
/sbinSoftware for use by the root account only. Usually one contains symlinks to files in the other. Prepackaged distributions tend to put a few tens of megabytes of stuff in /sbin and a few kilobytes of links to it in /usr/sbin.
/usr/sbin
/binSoftware for use by everyone. Usually one contains symlinks to files in the other. Prepackaged distributions tend to put a gigabyte or two of stuff in /usr and its subdirs and a few kilobytes of links to it in /bin, lib etc.; some don't bother with the links.
/usr/bin
/libShared libraries and other files specific to the hardware architecture go here. One directory usually contains symlinks to the other.
/usr/lib
/usr/shareShared files go here, if they are not specific to a particular hardware architecture. For example, icons, python modules and such.
/bootKernel, bootloader configuration and other related data.
/tmpTemporary data, typically wiped on bootup.
/varLogs and information generated at runtime.
/devDevices (e.g. /dev/hd* are things that for most intents and purposes look like files containing the raw data in your hard disk partitions)
/procDynamic information and stuff, including per-process information, stuff needed by device drivers, hardware information (processor, mobo and drive parameters), kernel image, .... Much of it is human-readable. Users, don't edit! (unless you know what you are doing; mostly stuff from this is accessed by various tools like top and hdparm but it's worth having a look so you know what's there).
/sysNew to Linux kernel 2.6, this represents the kernel's device hierarchy, and is beginning to replace /proc as the preferred way for programs to interface with the kernel. This is like MS Windows' Device Manager viewing by connection.
/usr/srcWhen prepackaged distributions are asked to install sources, they typically put them here
*/X11/*Configuration files and binaries for X software tend to be in a subdirectory called X11 or similar of one of the directories listed above.
/etc/rc.d or /etc/init.dScripts that run on startup and when you switch runlevels go in here. Usually editing these scripts is not the intended method for configuring system startup; there are a number of very good manual pages on how to do it. (e.g. update-init.d on /Debian)
/etc/defaultsConfiguration for the init.d scripts (at least on /Debian).
/etc/pam.dSecurity configuration for programs that use /PAM (pluggable authentication modules).
/etc/fstabWhat partitions get mounted where with what settings when you start the machine up and/or use the mount command
/etc/mtabWhat partitions are mounted where with what settings right now
/etc/lilo.confConfiguration file for LILO (linux loader). (NB You have to re-run /sbin/lilo for modifications to take effect. Do not do this unless you have a boot floppy/CD handy.)
/etc/resolv.confList of nameservers the machine uses; also the search path (default DNS suffixes)
/var/log/dmesg and /var/log/messagesThe log files recording activity during the boot up process.
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