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