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IDocs are basically a small number of records in ASCII format, building a logical entity. It makes sense to see an IDoc as a plain and simple ASCII text file, even if it might be transported via other means.

Any IDoc consists of two sections:
the control record

which is always the first line of the file and provides the administrative information. the data record

which contains the application dependent data, as in our example below the material master data.

We will discuss the exchange of the material master IDoc MATMAS in the paragraphs that follow..

The definition of the IDoc structure MATMAS01 is deposited in the data dictionary and can be viewed with WE30 .


ref: http://saplab.blogspot.com/2008/04/structure-of-idoc.html