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This tool comes with the V-Ray for SketchUp installation. You can start the imapviewer executable from C:\Program Files\Chaos Group\V-Ray\V-Ray for SketchUp\extension\tools .
For Mac OS XmacOS, you can find it in /Applications/ChaosGroup/V-Ray/V-Ray\ for\ SketchUp/extension/tools/imapviewer.bin .
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