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It will launch the product at its I/O developer conference in San Francisco. 

Invitations will be extended to owners of the Motorola Xoom tablet computer, with others able to join the service by invitation only, initially limited to US customers.

Google Music will work in a similar way to Google Documents - tracks can be uploaded to Google's servers and then be streamed anywhere. Google has not struck any deals with labels or music publishers.

Google may not attempt to complete deals with labels because the service will allow consumers to stream data they already own, but there will be a limit of 20,000 tracks.