<?xml encoding="x-sjis-unicode"?>
<!ENTITY joy "僖">

<!ATTLIST foo zz CDATA 'here'>

<!ENTITY % bar 'IGNORE'>
<!ENTITY % foo 'IGNORE'>

<!ENTITY more SYSTEM 'ext2.ent'>

<!ENTITY % ext SYSTEM 'ext.ent'>
%ext;

<![%bar;[
<!ATTLIST bar xyz (a|b|c) 'b'>
]]>

<![%foo;[
<!ATTLIST foo top CDATA "hello">
]]>