can i use ExFat to read Mac files and PC files

Just to add you may want to use Disk Utility on your Mac to format a drive with exFAT because if Windows is used to format a drive with exFAT, then the drive may not work on a Mac because Windows allows the use of different file allocation sizes which macOS may not be familiar. The limited file allocation sizes macOS uses for exFAT should be recognizable by Windows though. In theory you should be able to direct Windows to use a particular file allocation size when formatting a drive, but you would need to research which values are compatible with macOS.

On a Mac, erase the whole physical drive as GUID partition and exFAT. Within Disk Utility you may need to click "View" and select "Show All Devices" so that the physical drive appears on the left pane of Disk Utility.

Just making mention of this in case you find macOS not being to read an exFAT drive.

zdreamz wrote:

EX Fat format for Mac

ExFat is a format. It can not read any files. If you format a drive ExFat both Windows and MacOS can read/write from/to the ExFat formatted drive.