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Break Beats
http://www.break-beats.co.uk
Samples and loops in MP3 and RealAudio formats.
Break Beats Only
http://www.breakbeatsonly.com
Royalty free drum loops, ranging from vinyl breakbeat samples to hip hop grooves and classic funk loops.
Subvert's Breakbeats Page
http://www.loknet.demon.co.uk/leech/breakbeats.html
a collection of classic break beats.