<?xml version='1.0' encoding='UTF-8'?>
<![INCLUDE[
<!ENTITY % rootElement "<!ELEMENT animal ANY>">
]]>
%rootElement;

<!-- Following is a makupdecl -->
<!ENTITY % make_tiger_element "<!ELEMENT tiger EMPTY>">
%make_tiger_element;

<![IGNORE[
<!ELEMENT animal EMPTY>
]]>


