.IPL File Extension
GTA Item Placement File
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What is an IPL file?
Game file used by some Grand Theft Auto (GTA) games such as GTA III and GTA: Vice City; saves item placement information within a map and may include objects, spawn points, weapon locations, and custom zone information; saved in a text format and can be edited with a text editor.
GTA 4 and GTA: San Andreas use a binary format for item placement files (.WPL files).