<?xml version="1.0" encoding="UTF-8" standalone="yes" ?>

<!-- an general entity may contain a complete regular entity,
  with opening and closing tags.
  The regular entity must have both the opening and closing tag.
-->

<!DOCTYPE name 
  [
  <!ELEMENT name (#PCDATA|first|last)* >
  <!ELEMENT first (#PCDATA) >
  <!ELEMENT last (#PCDATA) >
  <!ENTITY fred "<first>Fredrick</first>" >
  ] >

<name>
  &fred;
  <last>Smith</last>
  and
  &fred;
  <last>Jones</last>
  are not Kings.
</name>