Xamarin is a Microsoft-owned San Francisco-based software company founded in May 2011 by the engineers that created Mono, Xamarin.Android and Xamarin.iOS, which are cross-platform implementations of the Common Language Infrastructure and Common Language Specifications.
.NET is a developer platform made up of tools, programming languages, and libraries for building many different types of applications.
Xamarin extends the .NET developer platform with tools and libraries specifically for building apps for Android, iOS, tvOS, watchOS, macOS, and Windows.
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