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CivicSpaceLabs have that zip code file of about 40,000 zips. Commercial packages and the USPS sell zip code programs and database that are over twice that large. I believe the CivicSpaceLabs zip code database comes out of the US Census Bureau. The 4GuysFromRolla article previously given gave a url to the Gazetterr which is broken - I think this is the correct url:
   
  http://www.census.gov/geo/www/gazetteer/gazette.html
http://www.census.gov/tiger/tms/gazetteer/zips.txt
  http://www.census.gov/tiger/tms/gazetteer/zips.zip
   
  Maybe will will see a geo-tagging based ruby quiz in the future ...

			
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