<?xml version="1.0" encoding="GB2312"?>

<order>
  <item>
    <itemNumber>ksu-0384</itemNumber>
    <description>LCD液晶顯示器</description>
    <quantity>1</quantity>
    <price>358.00</price>
  </item>
    <item>
    <itemNumber>ksu-0511</itemNumber>
    <description>音箱</description>
    <quantity>1</quantity>
    <price>16.50</price>
  </item>
    <item>
    <itemNumber>ksu-7710</itemNumber>
    <description>鼠標</description>
    <quantity>1</quantity>
    <price>8.50</price>
  </item>
</order>

清單2. 要合并的xml文檔order2.xml：

<?xml version="1.0" encoding="GB2312"?>

<order>
  <item>
    <itemNumber>ksu-0652</itemNumber>
    <description>雙飛燕鍵盤</description>
    <quantity>1</quantity>
    <price>35.00</price>
  </item>
    <item>
    <itemNumber>ksu-7720</itemNumber>
    <description>intel CPU</description>
    <quantity>1</quantity>
    <price>1650.00</price>
  </item>
    <item>
    <itemNumber>ksu-7010</itemNumber>
    <description>邁拓硬盤</description>
    <quantity>1</quantity>
    <price>850.00</price>
  </item>
</order>

清單3. 輸出文檔directory.xml，黑體字部分為實體聲明及其引用：

<?xml version="1.0"?>
<!DOCTYPE directory [
   <!ENTITY disclaimer1 SYSTEM "./order1.xml">
   <!ENTITY disclaimer2 SYSTEM "./order2.xml">
]>
<directory>
   &disclaimer1;
   &disclaimer2;
</directory>

當符合 XML 1.0 的處理器讀取文檔時，就會擴展實體，用它的內容代替引用，因此完整的文檔如下所示。

清單4. 帶有擴展實體的文檔顯示（IE6中）：

  <?xml version="1.0" ?>
  <!DOCTYPE directory (View Source for full doctype...)>
- <directory>
 - <order>
  - <item>
     <itemNumber>ksu-0384</itemNumber>
     <description>LCD液晶顯示器</description>
     <quantity>1</quantity>
     <price>358.00</price>
    </item>
  - <item>
     <itemNumber>ksu-0511</itemNumber>
     <description>音箱</description>
     <quantity>1</quantity>
     <price>16.50</price>
    </item>
  - <item>
     <itemNumber>ksu-7710</itemNumber>
     <description>鼠標</description>
     <quantity>1</quantity>
     <price>8.50</price>
    </item>
   </order>
 - <order>
   - <item>
     <itemNumber>ksu-0652</itemNumber>
     <description>雙飛燕鍵盤</description>
     <quantity>1</quantity>
     <price>35.00</price>
    </item>
  - <item>
     <itemNumber>ksu-7720</itemNumber>
     <description>intel CPU</description>
     <quantity>1</quantity>
     <price>1650.00</price>
    </item>
  - <item>
     <itemNumber>ksu-7010</itemNumber>
     <description>邁拓硬盤</description>
     <quantity>1</quantity>
     <price>850.00</price>
    </item>
   </order>
  </directory>