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This is Mac OS X's internet shortcut file, similar to the Microsoft Windows .URL file. However, due to the heavy usage of AppleDouble resources, the expected data is actually stored as metadata and not in the the expected data file location.
On the file system itself, the shortcut file named
News.webloc pointing to
http://news.google.com is actually a zero byte file. The URL is instead stored in the
._News.webloc file in a field with resource type '
The contents of this resource file are visible with the Apple Developer Tool DeRez