Well you are reading it right now! This depends on what you want to achieve. If you are new to Joomla! and have no clue how it all fits together, just install the sample data. If you don't like the English sample data because you - for instance - speak Chinese, then leave it out.
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FAQs New to Joomla! Is it useful to install the sample data?
FAQs New to Joomla! Is it useful to install the sample data?
Is it useful to install the sample data?
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