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Convert your odds on every horse to percentages, after all the odds have been converted to percentages, then add them all together. They should come to 100 + or - a couple of points. Add take out to the total, divide 100 by the sum of the odds percentages + take out.
Example.
Your odds line for the race is 102%. The take out is 18%. total is 120%. 100 / 120 = .83%
Now divide your odds for each horse by .83 and that should be your value line.
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