<personnel>
  <person id="H.MARUYAMA" >
    <name><family>MARUYAMA</family> <given>Hiroshi</given></name>
    <email>maruyama@jp.ibm.com</email>
    <link subordinates="  N.URAMOTO    K.TAMURA "/>
  </person>
  <person id="N.URAMOTO">
    <name><family>URAMOTO</family> <given>Naohiko</given></name>
    <email>uramoto@jp.ibm.com</email>
    <link manager="		H.MARUYAMA"/>
  </person>
  <person id="K.TAMURA">
    <name>
      <family>TAMURA</family> <given>Kent</given>
    </name>
    <!-- This URL is mail address.-->
    <url href="mailto:kent@trl.ibm.co.jp"/>
    <url href="mailto:tkent@jp.ibm.com"/>
    <link manager="H.MARUYAMA"/>
  </person>
</personnel>

Figure 1: An XML tree.