The file(1) utility magic(5) information for the standard System V UNIX implementation of the 1) utility is included for both big-endian (e.g., Sparc) and little-endian (e.g., x86) architectures.
The file(1) utility magic(5) information for Release 3.X of Ian Darwin's implementation of the file utility (distributed by FreeBSD and most Linux distributions) is available from magic.txt. This file is correct for both big-endian and little-endian architectures.