Magento Item Export Error Message: 'ERROR: this SKU name is already linked to a Magento Item'

Error on Item Export

Error Message: 'ERROR: this SKU name is already linked to a Magento Item'

Reason: In NetSuite there is more than one Item record with the same Magento item Id.

Resolution:

Identify the correct Item Record and then clear the Magento Id field on the incorrect Item Records.