A UNIX file is conceptually a named character string, stored on one of a variety of peripheral devices (or in the main memory), and accessible via mechanisms appropriate to the usual peripheral devices.
It will be noted that there is no record structure associated with UNIX files. However “newline” characters may be inserted into the file to define substrings analogous to records.
UNIX carries the ideas of device independence to their logical extreme by allowing the file name in effect to determine uniquely all relevant attributes of the file.