Formatting Preparing a storage medium (usually magnetic media such as a disk or tape) for storing data. Low-level or physical formatting writes all necessary housekeeping data to enable the storage device to read the media and may also initialize the storage units on the media to a known state. High-level or logical formatting writes data used by the operating system, such as allocation information and directories onto media which has already been physically formatted. Formatting programs often perform both a low-level and a high-level format. .