On a Linux system, most everything is a file, and if it is not a file, then it is a process.
Here is a general diagram for file structure in Linux.
There are certain exceptions in a Linux file system:
Directories—Files that are lists of other files.
Special file—The mechanism used for input and output. /dev are special files.
Links—A system to make file or directory visible in multiple parts of the systems.
Sockets—A special file type, similar to TCP/IP sockets providing inter-process networking.
Pipes—More or less like sockets; they form a way for process to communicate with each other with out using network socket.
File types in a long list:

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