Difference between low level and high level formatting

LOW LEVEL FORMATTING

1. Low-level formatting is the process of outlining cylinders and tracks for a blank hard disk, and then dividing tracks into multiple sectors. This process is often called the “real” formatting since it creates physical format which defines where the data is saved.
2. It really creates the physical format that defines where the data is stored on the disk.
3. If users perform low-level formatting when data have been installed, all existing files will be erased, and it is almost impossible to recover them. Therefore, some users make such a format to avoid privacy leakage. Nevertheless, performing low-level formatting will bring great influence on hard disk, thus shortening hard disk service time. Therefore, it is not suggested. 
4. To low level format a hard disk, users can make use of specific tools as well as Debug assembler languages. That’s relatively complicated. 
5.  A PC can not perform an low level formatting on a modern IDE/ATA or SCSI hard disk, and doing so would destroy the hard disk. Older MFM drives could be low-level formatted to extend the life of the disk, but modern hard drives no longer use MFM technology.
6. It takes more time for formatting.
7. ​It can be used to remove virus from MBR(Master Boot Record)

HIGH LEVEL FORMATTING

1. High level formatting is a formatting method that initializes portions of the hard disk and creates the file system structures on the disk, such as the master boot record and the file allocation tables.
2. High-level formatting is the process of writing the file system structures on the disk that let the disk be used for storing programs and data.
3.  If you are using DOS, for example, the DOS FORMAT command performs this work, writing such structures as the master boot record and file allocation tables to the disk.
4. It takes less time and also referred to as quick formatting.
5. This can’t remove virus from MBR(Master Boot Record)
6. High-level formatting is typically done to erase the hard disk and reinstall the operating system back onto the disk drive.