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How are SNOMED CT files organized?

SNOMED CT data is provided in UTF-8 encoded tab-delimited flat files which can be imported into any database or other software application.  SNOMED CT is not software. The SNOMED CT files are designed as relational tables with each line in the file representing a row in the table. The first row of each table contains column headings. All other rows contain data.
The Concept file holds the clinical concepts that make up SNOMED CT. A concept is given meaning by its Fully Specified Name, which is held in the Description file. A concept may be distinguished from or refined by association with other concepts using relationships, which are held in the Relationship file. So SNOMED CT data, is not just a flat list of codes, but rather are data that are used as a relational database.
The IHTSDO has a Technical Implementation Guide that might be of assistance