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I have a list with item-level permissions for different users. I would like to generate a report somehow (ideally in Sharepoint Designer as a DVWP page) that shows what each item with the users who have read permissions for that item.

Is there a way to pull in the _layouts/User.aspx data into a DVWP? Or another way to do this?

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Use a Microsoft SharePoint Administration Toolkit to get all those details. You are able to generate an XML File Reports and are able to see the data in excel Format.

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