I don't understand your question. Are you asking about a file with that content only ? If yes, for example you can use: <?xml version="1.0" encoding="ISO-8859-1" standalone="yes"?> <select /> Code (markup):
If you want to add HTML tags in your RSS Feed you have to either enclose it in CDATA element or replace the < & > with < and > In your can it would be <select> .... </select> - Akram