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/usr/lib/x86_64-linux-gnu/wine-development/libmsacm32.def is in libwine-development-dev 3.6-1.

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The actual contents of the file can be viewed below.

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; File generated automatically from dlls/msacm32/msacm32.spec; do not edit!

LIBRARY msacm32.dll

EXPORTS
  acmDriverAddA @1
  acmDriverAddW @2
  acmDriverClose @3
  acmDriverDetailsA @4
  acmDriverDetailsW @5
  acmDriverEnum @6
  acmDriverID @7
  acmDriverMessage @8
  acmDriverOpen @9
  acmDriverPriority @10
  acmDriverRemove @11
  acmFilterChooseA @12
  acmFilterChooseW @13
  acmFilterDetailsA @14
  acmFilterDetailsW @15
  acmFilterEnumA @16
  acmFilterEnumW @17
  acmFilterTagDetailsA @18
  acmFilterTagDetailsW @19
  acmFilterTagEnumA @20
  acmFilterTagEnumW @21
  acmFormatChooseA @22
  acmFormatChooseW @23
  acmFormatDetailsA @24
  acmFormatDetailsW @25
  acmFormatEnumA @26
  acmFormatEnumW @27
  acmFormatSuggest @28
  acmFormatTagDetailsA @29
  acmFormatTagDetailsW @30
  acmFormatTagEnumA @31
  acmFormatTagEnumW @32
  acmGetVersion @33
  acmMetrics @35
  acmStreamClose @36
  acmStreamConvert @37
  acmStreamMessage @38
  acmStreamOpen @39
  acmStreamPrepareHeader @40
  acmStreamReset @41
  acmStreamSize @42
  acmStreamUnprepareHeader @43
  DriverProc=PCM_DriverProc @44 PRIVATE