An XML element is everything from (including) the element's start tag to (including) the element's end tag.
An element can contain other elements, simple text or a mixture of both. Elements can also have attributes.

XML elements must follow these naming rules:

• Names can contain letters, numbers, and other characters
• Names cannot start with a number or punctuation character
• Names cannot start with the letters xml (or XML, or Xml, etc)
• Names cannot contain spaces

Any name can be used, no words are reserved.

Best Naming Practices

Make names descriptive. Names with an underscore separator are nice: , .
Names should be short and simple, like this: not like this: .
Avoid "-" characters. If you name something "first-name," some software may think you want to subtract name from first.
Avoid "." characters. If you name something "first.name," some software may think that "name" is a property of the object "first."
Avoid ":" characters. Colons are reserved to be used for something called namespaces (more later).
XML documents often have a corresponding database. A good practice is to use the naming rules of your database for the elements in the XML documents.
Non-English letters like éòá are perfectly legal in XML, but watch out for problems if your software vendor doesn't support them.

XML Elements are Extensible