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ICS supports USB Mass Storage (UMS). The Nexus 7 does not. This is the same scenario as Honeycomb, as for instance HC supports USB Mass Storage while Xoom did not.If a given device has a removable SD card it will support USB Mass Storage. If it has only built-in storage (like Xoom and Nexus 7) it will (usually) support only MTP and PTP.It isn't physically possible to support UMS on devices that don't have a dedicated partition for storage (like a removable SD card, or a separate partition like Nexus S.) This is because UMS is a block-level protocol that gives the host PC direct access to the physical blocks on the storage, so that Android cannot have it mounted at the same time.With the unified storage model introduced in Honeycomb, you share your full 32GB (or 16GB or whatever) between app data and media data, it's all one big happy volume.However the cost is that Android can no longer ever yield up the storage for the host PC to molest directly over USB. Instead we use MTP. On Windows (which the majority of users use), it has built-in MTP support in Explorer that makes it look exactly like a disk.