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What is this M?

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It's a theory Harringon describes in his books. M is your stack divided by SB + BB + antes. It gives you a number of how many rounds you can last, and given that he propose different strategies. But it applies to MTT:s not STT:s.

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The general theory applies to both, it's just not especially useful in an ITM situation in a SNG (which is more like a final table in an MTT). There are completely different considerations at play.