The XML declaration typically appears as the first line in an XML document. The XML declaration is not required, however, if used it must be the first line in the document and no other content or white space can precede it.
<?xml version='1.0' encoding='utf-8' ?> <test> The XML declaration typically appears as the first line in an XML document. The XML declaration is not required, however, if used it must be the first line in the document and no other content or white space can precede it. Note: an extra white space precede IE can parse me. FF can not. </test>