<?xml version='1.0' ?>
<!DOCTYPE test  [
<!ELEMENT test (#PCDATA)>
<!ENTITY t1 "t1">
<!ENTITY t2 "t2">
]>
<test att1="<t1&t2>"
      att2="<t1&t2>">
att1="&#60;t1&#38;t2&#62;"
att2="&#60;t1&#38;t2&#62;"
</test>