Abstract: A system and method for backing-up, or storing, user-created files to a magnetic tape, or the like, and for subsequently retrieving, or restoring, selected files. Files that are backed-up utilizing one particular operating system software may be restored by a computer system utilizing a different operating system software to provide forward and backward compatibility. A directory file is created for each user file and is written to the tape. Information specific to the manner in which an operating system treats a file is stored in a first field area of the directory file and information non-specific, or common, to all operating systems is stored in a second field area of the directory file. The operating system of the computer system that backed up a file or set of files is identified on the tape and is compared, during file restoration, with the operating system of the restoring computer system to determine if the operating systems are the same or different.