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What is a CMAT file?
A CMAT file is a resource file used in a video game developed by Retro Studios, such as Donkey Kong Country Tropical Freeze or Metroid Prime 3: Corruption. It contains compressed shaders.
Shaders are programs that add depth to 3D graphics by applying various color and lighting effects to materials (textures). Most 3D video games include some number of shaders.
Retro Studios is an American subsidiary of Nintendo. They are best known for creating and publishing games in the Metroid Prime and Donkey Kong Country series. Games in these series store their shaders in CMAT files.
How to open a CMAT file
CMAT files are not meant to be opened. Various Retro Studios games load and use CMAT files when players play them.