<?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;amp;).</p>
</test>