Interface to the Virtual Filesystem
The virtual filesystem provides an abstraction layer to the userspace such that all applications can use extended attributes regardless of how the underlying filesystem implementations store the information on disk. The following sections discuss the required data structures and system calls. Note that although the VFS provides an abstraction layer for extended attributes, this does not mean that they have to be implemented by every filesystem. In fact, quite the contrary is the case. Most filesystems in the kernel do not support extended attributes. However, it should also be noted that all filesystems that are used as Linux workhorses (ext3, reiserfs, xfs, etc.) support extended attributes.
Continue reading here: Data Structures
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