"On a 4GB Linux partition, the block size is typically 4K (chosen automatically when the mke2fs utility is run to create a filesystem). Thus one can reliably hide up to 4KB of data per file if using a small file. The data will be invulnerable to disk usage, invisible from the filesystem, and, which is more exciting for some people, undetectable by file integrity checkers using file checksumming algorithms and MAC times. Ext2 floppy (with a block size of 1KB) allows hiding data as well, albeit in smaller chunks."

Covert Channel in Linux Filesystem