LNK files are also known as Shortcut Files that are being used as a reference by Windows to an original file containing the shortcut target type, filename, location, the program that can open the file, and a shortcut key which is optional. A shortcut file can easily be created by clicking the right mouse button on a file the shortcut should be created from. By selecting “Create Shortcut” option the LNK file is created. The icon used for the LNK file is usually the same icon used for the target program with a curled arrow indicating that it's a shortcut.

As you say the.lnk files are just Windows shortcuts to the original files and so the Mac will not be able to use them and even if it could it would need access to the original files on the other. Although the concept of links to files (or applications) exists on the Mac OS, the use of the lnk files is typical for Windows, which is also the operating system that can open them. The lnk files also contain settings for the linked application such as security settings, compatibility settings, hot key settings, icon settings etc.

Technical details of LNK files

LNK files are typically implemented as a small file that comprises of a target GUID or URI to an object or the name of a target program represented by the shortcut. Thus, when clicking on the icon, the program operates just as if the original icon would have been clicked. LNK files with shortcuts to an EXE program file can specify how the program should be run. Those attributes can be set by right-clicking the shortcut file and selecting 'Properties'. Similar to URL files, the LNK file extension is not shown in the filename, even when the option to hide file extensions is disabled.

More information about the LNK file format

File extension	.lnk
File category	System
Associated programs	Microsoft Windows Flint Link Info
Useful links	Obtain more information on LNK file format here
Developer	Microsoft Corporation

File TypeWindows Shortcut

Developer	Microsoft
Popularity
Category	System Files
Format	Binary

What is an LNK file?

An LNK file is a shortcut or 'link' used by Windows as a reference to an original file, folder, or application similar to an alias on the Macintosh platform. It contains the shortcut target type, location, and filename as well as the program that opens the target file and an optional shortcut key. The file can be created in Windows by right-clicking a file, folder, or executable program and then selecting Create shortcut.

LNK files typically use the same icon as their target file, but add a small curled arrow to indicate that the file points to another location. When double-clicked, the shortcut acts exactly the same way as if the user clicked the original file.

LNK files with shortcuts to a program (.EXE file) can specify attributes for how the program runs. To set the attributes, right-click the shortcut file, select 'Properties,' and modify the Target field.

Windows do not display the .lnk file extension for file shortcuts even when the 'Hide extensions for known file types' folder viewing property is unchecked. While not recommended, you may enable the file extension to be displayed by deleting the 'NeverShowExt' property within the HKEY_CLASSES_ROOTlnkfile Windows registry entry. To do so, follow these instructions:

1. Open 'Registry Editor' by typing 'regedit' in the taskbar search box and selecting the program.
2. Navigate to the ComputerHKEY_CLASSES_ROOTlnkfile location in the program.
3. Create a backup of the key by right-clicking 'lnkfile' and selecting Export (you can use this to restore your key in case of an error).
4. Select the 'NeverShowExt' property and delete it.
5. Restart Windows.

Read more about Windows shortcuts in the FileInfo.com Help Center.

NOTE: Changes to the LNK file association may cause your Windows desktop icons to unexpectedly change or disappear. You can visit the Help Center for instructions on how to fix your Windows icons.

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Programs that open LNK files

Lnk File Structure