1) Open the SGML document to create a structured FM document or book.
2) Save the FM document or book as XML.
While these steps are simple, depending on how much FM formatting you want to define, developing the requisite SGML and XML applications may require significant effort. Another possible complication is whether you want to use the same structures in SGML and XML. Any differences (changes of element or attribute names, rearrangement of elements, etc.) will have to be supported, probably in XSLT.