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A target is the execution environment occupied by your program.
Often, GDB runs in the same host environment as your program; in
that case, the debugging target is specified as a side effect when you
use the file or core commands.  When you need more
flexibility--for example, running GDB on a physically separate
host, or controlling a standalone system over a serial port or a
realtime system over a TCP/IP connection--you 
can use the target command to specify one of the target types
configured for GDB (see section Commands for managing targets).
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