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1. This is a "text" way of representing the old cliche` "blowing the smoke off the end of the barrel of a gun".
The "<" is the mouth, facing left, "=" is the air being blown, and the "b" is the hand/barrel.

2. Means "end of discussion"
When Amanda dumped Tony, she ended her e-mail with "<=b"
by Havoc2 November 9, 2008
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