<?xml version="1.0" standalone="yes"?>

<!DOCTYPE any [
<!ELEMENT any ANY>
<!ENTITY e1 "abc">
<!ENTITY % declare_e2 '<!ENTITY e2 "def">'>
%declare_e2;
<!ENTITY % declare_e3 SYSTEM "065.ent">
%declare_e3;
<!ELEMENT el EMPTY>
<!ATTLIST el att1 CDATA "&e1;"
             att2 CDATA "&e2;"
             att3 CDATA "&e3;"
>
]>

<any>
  <el att1="1" att2="2" att3="3"/>
  <el att2="2" att3="3"/>
  <el att3="3"/>
  <el/>
</any>