tar tries to process files even if in -X exclude-file.list. The same command with GNU tar executes without error. $ cat /opt/.filetool.lst opt home $ cat /opt/.xfiletool.lst home/tc/hgfs $ sudo /bin/tar -C / -X /opt/.xfiletool.lst -T /opt/.filetool.lst -czf /mnt/sda1/tar-test.tgz tar: home/tc/hgfs: Permission denied tar: error exit delayed from previous errors