Difference between High Level and Low Level Formatting

Sr. No.	High Level Formatting	Low Level Formatting
1	High-level formatting is the process of setting up an empty file system on a disk partition or logical volume and, for PCs, installing a boot sector. It creates the file system format within a disk partition or a logical volume. This formatting includes the data structures used by the OS to identify the logical drive or partition’s contents.	Low-level formatting is the process of outlining the positions of the tracks and sectors on the hard disk, and writing the control structures that define where the tracks and sectors are. It really creates the physical format that defines where the data is stored on the disk.
2	It can be done during OS installation or new partition creation.	This is intended to be the permanent foundation of the disk, and is often completed at the factory.