<?xml version=“1.0”?> <!DOCTYPE test [ <!ENTITY example “<p>An ampersand (&#38;#38;) may be escaped

numerically (&#38;#38;#38;) or with a general entity
 (&amp;amp;).</p>">

]> <test><p>An ampersand (&amp;) may be escaped

numerically (&amp;#38;) or with a general entity
 (&amp;amp;).</p></test>