Rakaz explains how to combine JS and CSS files to reduce the page loading time with this clever solution that involves:
- A few rules in .htaccess
- A cache directory
- A small PHP script
By using this kind of methods you can extremely reduce the HTTP requests loading times in your applications. For example if you have many external JS or CSS files.

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[...] But if you want to go one step ahead, also notice that you can get a performance improvement by combining external resources in one single file. In CodeIgniter you can also do that, for example using the approach to combine JS and CSS files. [...]