i have two operating system in my system, so i stored files in windows directory,so i want transfer these files to linux,so get me a total procedure to access these files, please give total procedure with making new directory in linux

Which Linux are you using?
Which Windows version do you have?

you can enter you windows directory from linux :)

mount
 

You need to mount your windows partition(s) in Linux, using the mount command. Many distributions will automatically mount all partitions for you when they start. Look what is already mounted simply by typing mount at the command line. If the partition is already monted, you'll see what directory it's mounted to. If it isn't, type man mount to get a description of how to use parameters to the mount command.

In Windows:
-Right click on "My Computer"
-Select "manage".
-On the left, you'll find an item "Storage" and a sub-item "Disk management".
-For the drive (C:, D:, ...) that contains the files you want to share with Linux, see if it says "NTFS" or "FAT32".

If it's FAT32, then you can just mount it under Linux (mount -t vfat, read-write mode). If it's NTFS, mount it as read-only (support for writing to NTFS partitions may not be complete on your system and you may need to install some NTFS tools first).

Any information on your Linux version (output of "uname -a", name of distribution (add this also to your forum user's profile)) and Windows version (XP, 2000, Vista) can help, so please post this on the forum.