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Clone Salesforce.com Records Using a Custom Link Or Custom Button

create a custom button or custom link and then the redirect the page like:

SALESOFRCE.COM URL/RecordId/e?clone=1&retURL=RecordId

For Example:

https://ap1.salesforce.com/00590000003gTAe/e?clone=1&retURL=00590000003gTAe

if you want to clone the Account then please use the below Formula:

/{!Account.Id}/e?clone=1&retURL={!Account.Id}