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KERNEL32.DLL exposes to applications most of the Win32 base APIs, such as memory management, input/output (I/O) operations, process and thread creation, and synchronization functions. Many of these are implemented within KERNEL32.DLL by calling corresponding functions in the native API, exposed by NTDLL.DLL.
Relationship with Wine
Kernel32.dll is NOT synced with Wine, it is made by ReactOS (source)
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