Hi John,

I was thinking more in terms of:

<?xml version="1.0"?>
<Data>
        <Offences>
          <data:Offense id="1">SELL/MAN/DEL POSS/W/INT C</Offense>
          <data:Offense id="2">POSSESSION OF COCAINE</Offense>
          <data:Offense id="3">WALKING TOO SLOWLY</Offense> 
      </Offences>

	<Cases>
		<Case>
			<DefendantNumber>09999999CF10A</DefendantNumber>
			<FirstName>GEORGE</FirstName>
                        <Counts>
                           <ref:Offense ref="1"/>
                           <ref:Offense ref="2"/>   
                        </Counts>
		</Case>
			<Case>
			<DefendantNumber>09999999CF10B</DefendantNumber>
			<FirstName>FRED</FirstName>
                        <Counts>
                           <ref:Offense ref="1"/>
                           <ref:Offense ref="3"/>   
                        </Counts>
		</Case>
          </Cases>
</Data>

XML only validated using Notepad <g>. Trivial example but you get the idea..
Regards,
Viv