<?xml version="1.0" encoding="utf-8"?>
... is the default version and encoding for XML, so you don't need it at all. If you use XHTML as text / html, this probably shouldn't be.
However, in other places I see (including w3.org) that DOCTYPE should be the first tag.
There seems to be some confusion ... DOCTYPE is not a tag, and none of them are <? xml? > (which is called an XML declaration and looks like a processing instruction, but it is not one of those).
If you include both of these documents, you must first specify the XML declaration. The trick is that the IE6 DOCTYPE sniffer only detects DOCTYPE standards if they are the first on the page, which means you cannot use the XML declaration and you must adhere to the XML 1.0 and UTF-8 encoding (which is not surprising loss) .
bobince
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