MSG Files
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On OS/2 there are several MSG files, these are referred as "message files".
If you open any MSG file with a text editor, you will notice that the file starts with "MKMSGF".
These files are generated with the MKMSGF program. There is also a clone of this program called mkmsgf-110.zip
There is also this program that "decompiles" MKMSGF MSG files called e_msgf_2005-05-10.zip