rescue floppy

[fti International]

Hello,   My question is simple.  The size of the rescue floppy on debian web site, under the directory ..../...1.44/...., is 1.4mb.    But a floppy labeled "1.44mb", once formatted by DOS or Windows, has only 1.38mb available.    How can a 1.4mb-size file fit into a 1.38mb-size floppy?     I think I need help on this.     Cong Xing