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The problem is breaking drm cannot be discussed in polite society or on this forum.
But first, that .acsm file is nothing but a link to the actual book. It is generally used by the appropriate READER program to actually download the book. Once you have the book (it gets saved locally by the reader program), you can, well, do what you need to do.
Once you review the hierarchy of those tools and their respective readme's, it can make sense.
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