Source: http://en.wikipedia.org/wiki/Hard_disk_drive
Thus a disk specified by a disk manufacturer as a 30 GB disk might have its capacity reported by Windows 2000 both as "30,065,098,568 bytes" and "28.0 GB". The disk manufacturer used the SI definition of "giga", 109 to arrive at 30 GB; however, because the utilities provided by Windows, Mac and some Linux distributions define a gigabyte as 1,073,741,824 bytes (230 bytes, often referred to as a gibibyte, or GiB), the operating system reports capacity of the disk drive as (only) 28.0 GB.
Also, Windows operating system save or reserve 10 of the hard drive space for recycle bin as well as small section for power management like hibernation.
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