<!DOCTYPE doc [
<!ELEMENT doc (src | dest)*>
<!ELEMENT src EMPTY>
<!ELEMENT dest EMPTY>
<!ATTLIST src ref IDREF #IMPLIED>
<!ATTLIST dest id ID #IMPLIED>
<!ENTITY dest SYSTEM "dtds/destfoo.ent">
]>
<doc>
  <src ref="foo"/>
  &dest;
  <src ref="foo"/>
</doc>