Answer - The VFS layer also known as the virtual file system functions in many ways similar to object oriented programming techniques. It acts like an abstraction layer on top of a more specific file system. The VFS layer enables the OS to make system calls independent of the file system type used. Any file system that is used gives its function calls used and the data structures to the layer of VFS. The VFS layer translates a system call into the correct specific functions for the targeted file system. The program that is used for calling does not have a file system specific code also the system call structures used in upper levels are file system independent. The VFS layer translation translates the non-file system specific calls into a file system specific operation.