<?xml version='1.0' ?>
<!DOCTYPE doc  [
<!ENTITY example "<p>An ampersand may be escaped 
numerically (&#38;#38;) or with a general entity
(&amp;amp;).</p>">
]>
<doc
  ><p
    >An ampersand may be escaped 
numerically (&#38;#38;) or with a general entity
(&#38;amp;).</p></doc>