<?xml version='1.0' encoding='utf-8' ?>
<!DOCTYPE p [
<!ENTITY % MY_ENTITIES SYSTEM "test.ent">
%MY_ENTITIES;
]>
<p id="&id;">Here &foo; There
<![CDATA[
&foo;
]]>
&foo;
</p>
<?xml version='1.0' encoding='utf-8' ?>
<!DOCTYPE p [
<!ENTITY % MY_ENTITIES SYSTEM "test.ent">
%MY_ENTITIES;
]>
<p id="&id;">Here &foo; There
<![CDATA[
&foo;
]]>
&foo;
</p>