AT 3 2 ▁implementation , ▁but ▁other ▁operating ▁systems ▁have ▁no ▁special ▁limit ▁for ▁the ▁number ▁of ▁files ▁in ▁a ▁F AT 3 2 ▁directory . ▁F AT 3 2 ▁implementations ▁in ▁other ▁operating ▁systems ▁allow ▁an ▁un limited ▁number ▁of ▁files ▁up ▁to ▁the ▁number ▁of ▁available ▁clusters ▁( that ▁is , ▁up ▁to ▁ 2 6 8 , 3 0 4 , 3 7 3 ▁files ▁on ▁volumes ▁without ▁long ▁fil en ames ). ▁ ▁Max imum ▁number ▁of ▁files ▁on ▁volume ▁C , ▁to ▁ 4 , 2 9 4 , 9 6 7 , 2 8 5 ▁( , ▁up ▁from ▁ca . ▁ ▁in ▁standard ▁F AT 3 2 ). ▁ ▁Free ▁space ▁allocation ▁and ▁delete ▁performance ▁improved ▁due ▁to ▁introduction ▁of ▁a ▁free ▁space ▁bitmap . ▁ ▁Tim estamp ▁gran ular ity ▁of ▁ 1 0   ms ▁for ▁Create ▁and ▁Mod ified ▁times ▁( down ▁from ▁ 2   s ▁of ▁F AT , ▁but ▁not ▁as ▁fine ▁as ▁N TF S ' s ▁ 1 0 0   ns ). ▁ ▁Tim estamp ▁gran ular ity ▁for ▁Last ▁Access ▁time ▁to ▁double ▁seconds ▁( F AT ▁had ▁date ▁only ). ▁ ▁Tim est amps ▁come ▁with ▁a ▁time ▁zone ▁marker ▁in ▁offset ▁relative ▁to ▁UTC ▁( start ing ▁with ▁V ista ▁SP 2 ). ▁ ▁Optional ▁support ▁for ▁access ▁control ▁lists ▁( not ▁currently ▁supported ▁in ▁Windows ▁Des ktop / Server ▁versions ). ▁ ▁Optional ▁support ▁for ▁Tex F AT , ▁a ▁transaction al ▁file