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its a tool to reconstruct the import record table (the place where references to all the imported functions are kept in PE32 executeables (all the exes you use in windows)).
After you for example unpacked an executeable (Themida, asprotect, w.e) the old import table is nearly useless since you messed around with the PE32 file structure and imprec is a tool to fix that the easy way.
To be honest, i don't know how to do it the hard way anyway :P
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