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I'll add that, for small text (like footnotes) or intricate diagram pages/books, scanning at 400 dpi greatly improves the OCR. If OCR accuracy is very important, and you don't want to spend many hours proofreading, higher resolution scanning helps a lot.
And takes more time, and eats more memory. 300 dpi provides good OCR; it just has problems with very small text, broken text like faxes or 3rd-gen photocopies, or odd fonts like some older books have.
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