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Libtool

Libtool manages the creation and installation of static and dynamic libraries.
Libtool is supposed to facilitate the complexity of using shared libraries by wrapping them into a consistent and platform independent interface.

.la files

.la files are libtool archive files. They're generally not needed on a Linux system.

See also

GNU Build System
/usr/share/libtool and /usr/include/libltdl

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