From Forensics Wiki
The phrase Epoch is commonly used to describe the date and time that is represented by the number "0".
The following Epochs are known:
|Applications||Date and Time||Reference|
|Microsoft Windows||January 1, 1601 GMT||http://blogs.msdn.com/oldnewthing/archive/2009/03/06/9461176.aspx|
|Unix File Systems||January 1, 1970 GMT|
|Apple File Systems||January 1, 1904 GMT||http://developer.apple.com/technotes/tn/tn1150.html#HFSPlusDates|
|Palm OS||January 1, 1904 GMT|