I have an Excel file I want to convert to XML but it has some issues: 1. The first 2 rows contain file header information: PRODUCT |DATE BASKETBALL|8/31/2011 2. The data column headers duplicated. NHSF |DATE |PRICE|NCAA |DATE |PRICE BALL-101|8/16/2011|39.00|BALL-204|8/18/2011|49.00 BALL-102|8/20/2011|42.00|BALL-205|8/24/2011|52.00 I am not an XML guy (yet) but I would like to know: 1. Can XML handle two different record types in the same file e.g., file header & column data? 2. Can you recommend an (programmatic) way to change the duplicated data column headers, i.e., NCAA - PRICE & DATA, which are duplicates of NHSF - PRICE & DATA. Best to do it in Excel or can XML handle duplicate column headers? Hope this is understandable. I'm just looking for direction here.