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Linking is the process of combining various pieces of code and data together to form a single executable that can be loaded in memory. Linking can be done at compile time, at load time (by loaders) and also at run time (by application programs). In this seminars, I will explain about ELF (Executable and Linking Format) binary format and I will explain in detail how linking and loading is done in Linux Operating System. I will also explain in brief how this is done in Windows