> > Also XHTML does not have <?xml
> > version="1.0"?> at the top AFAIK.
>
> Huh? This is just XML syntax, this is of course allowed (and mandatatory
> if the xhtml is not in utf 8 or 16)

I believe the OP is probably just a bit confused because most sites
don't include it because it triggers IE's 6.0 quirks mode.  Last I
heard IE 7.0 will fix this and instead use IE command comments or
whatever they're called.  Why they choose something that would
normally indicate an XML file to be a trigger for non-XML behavior I
have no clue.  I can only guess any "processing instruction" triggers
it.

Jon Gorman