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The [[XHTML#XML declaration|XML Declaration]] at the beginning of an XML document (shown below) is '''not''' a processing instruction, however its similar syntax has often resulted in it being referred to as a processing instruction.<ref name="nutshell">{{cite book | title = XML in a nutshell | author = Elliotte Rusty Harold, W. Scott Means | isbn = 978-0-596-00764-5 | page = 23 }}</ref>
<source lang="xml"><?xml version="1.0" encoding="UTF-8" ?></source>
== Examples ==
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