Figure 1: A TFM (tape file mark) between two different tape file systems, TFS1 and TFS2

(courtesy of the comp.unix.aix SIG)

B       E
O       O
TFS1        T       T      TFS2
_____________________________________________
physical | \            |       |      \             |physical
beginning|  \           | tape  |       \            | end
of     |   \          | file  |        \           |  of
tape    |    \         | mark  |         \          | tape
|_____\________|_______|__________\_________|