<li><a href="http://dhtmlnirvana.com/michiebaby/" tabindex="10" class="menu">Michie Baby</a></li>

</ul>

</item>

</menu>

You may notice that within the xml file I have used some html markup to define a list. To an xml parser the file is pure xml and the relevance of html or xhtml tags makes no difference to the parser. In other words there is no difference between a div tag or a eddie tag in xml in terms of what the tag does.

To illustrate this concept let us look at two examples: