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It's a stripped down linux distro made specifically for easy mining rig configuration and operation. Instead of installing a full Ubuntu or Windows operating system, you can install Simplemining and be ready to mine much more quickly.

Are they charging for it?

When you sign up you have a few dollars in free credits. I forget how much exactly but enough to try it for a few days. Once you've used that up it costs $2/month/rig

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