diff --git a/Makefile.am b/Makefile.am
index 3fc4ff1..12c1567 100644
--- a/Makefile.am
+++ b/Makefile.am
@@ -18,8 +18,8 @@ cmSRC += src/libcm/cmData.c src/libcm/cmLib.c src/libcm/cmText.c src/libcm/cmTex
 cmHDR += src/libcm/cmMath.h src/libcm/cmGnuPlot.h src/libcm/cmKeyboard.h  src/libcm/cmStrStream.h
 cmSRC += src/libcm/cmMath.c src/libcm/cmGnuPlot.c src/libcm/cmKeyboard.c  src/libcm/cmStrStream.c
 
-cmHDR += src/libcm/cmLinkedHeap.h src/libcm/cmMallocDebug.h src/libcm/cmLex.h src/libcm/cmJson.h src/libcm/cmPrefs.h src/libcm/cmStack.h src/libcm/cmArray.h
-cmSRC += src/libcm/cmLinkedHeap.c src/libcm/cmMallocDebug.c src/libcm/cmLex.c src/libcm/cmJson.c src/libcm/cmPrefs.c src/libcm/cmStack.c src/libcm/cmArray.c
+cmHDR += src/libcm/cmLinkedHeap.h src/libcm/cmMallocDebug.h src/libcm/cmLex.h src/libcm/cmJson.h src/libcm/cmXml.h src/libcm/cmPrefs.h src/libcm/cmStack.h src/libcm/cmArray.h
+cmSRC += src/libcm/cmLinkedHeap.c src/libcm/cmMallocDebug.c src/libcm/cmLex.c src/libcm/cmJson.c src/libcm/cmXml.c src/libcm/cmPrefs.c src/libcm/cmStack.c src/libcm/cmArray.c
 
 cmHDR += src/libcm/cmUdpPort.h src/libcm/cmUdpNet.h src/libcm/cmVirtNet.h
 cmSRC += src/libcm/cmUdpPort.c src/libcm/cmUdpNet.c src/libcm/cmVirtNet.c
diff --git a/cmXml.c b/cmXml.c
new file mode 100644
index 0000000..63596ea
--- /dev/null
+++ b/cmXml.c
@@ -0,0 +1,96 @@
+#include "cmPrefix.h"
+#include "cmGlobal.h"
+#include "cmFloatTypes.h"
+#include "cmRpt.h"
+#include "cmErr.h"
+#include "cmCtx.h"
+#include "cmJson.h"
+#include "cmMem.h"
+#include "cmMallocDebug.h"
+#include "cmLex.h"
+#include "cmLinkedHeap.h"
+#include "cmFile.h"
+#include "cmXml.h"
+
+cmXmlH_t cmXmlNullHandle = cmSTATIC_NULL_HANDLE;
+
+typedef struct
+{
+  cmErr_t      err;   // 
+  cmLHeapH_t   heapH; // linked heap stores all node memory
+  cmXmlNode_t* root;
+} cmXml_t;
+
+cmXml_t* _cmXmlHandleToPtr( cmXmlH_t h )
+{
+  cmXml_t* p = (cmXml_t*)h.h;
+  assert( p != NULL );
+  return p;
+}
+
+cmXmlRC_t _cmXmlFree( cmXml_t* p )
+{
+  // free the internal heap object
+  cmLHeapDestroy( &p->heapH );
+
+}
+
+cmXmlRC_t cmXmlAlloc( cmCtx_t* ctx, cmXmlH_t* hp, const cmChar_t* fn )
+{
+  cmXmlRC_t rc = kOkXmlRC;
+  cmXml_t*   p = NULL;
+  
+  // finalize before initialize 
+  if((rc = cmXmlFree(hp)) != kOkJsRC )
+    return rc;
+
+  // allocate the main object record
+  if((p = cmMemAllocZ( cmXml_t, 1 )) == NULL )
+    return cmErrMsg(&ctx->err,kMemAllocErrXmlRC,"Object memory allocation failed.");
+
+  cmErrSetup(&p->err,&ctx->rpt,"XML Parser");
+
+  // allocate the linked heap mgr
+  if( cmLHeapIsValid(p->heapH = cmLHeapCreate(1024,ctx)) == false )
+  {
+    rc = cmErrMsg(&p->err,kMemAllocErrXmlRC,"Linked heap object allocation failed.");
+    goto errLabel;
+  }
+  
+  hp->h = p;
+  
+ errLabel:
+  if(rc != kOkXmlRC )
+    _cmXmlFree(p);
+    
+  return rc;
+}
+
+cmXmlRC_t cmXmlFree(  cmXmlH_t* hp )
+{
+  cmXmlRC_t rc = kOkXmlRC;
+  
+  if( hp!=NULL || cmXmlIsValid(*hp)==false )
+    return kOkXmlRC;
+
+  cmXml_t* p = _cmXmlHandleToPtr(*hp);
+
+  if((rc = _cmXmlFree(p)) != kOkXmlRC )
+    return rc;
+
+  hp->h = NULL;
+  
+  return rc;  
+}
+  
+bool      cmXmlIsValid( cmXmlH_t h )
+{ return h.h != NULL; }
+
+  
+cmXmlRC_t cmXmlParse( cmXmlH_t h, const cmChar_t* fn )
+{
+}
+
+cmXmlRC_t cmXmlClear( cmXmlH_t h )
+{
+}
diff --git a/cmXml.h b/cmXml.h
new file mode 100644
index 0000000..ee9211d
--- /dev/null
+++ b/cmXml.h
@@ -0,0 +1,48 @@
+#ifndef cmXml_h
+#define cmXml_h
+
+#ifdef __cpluspus
+extern "C" {
+#endif
+
+  enum
+  {
+    kOkXmlRC = cmOkRC,
+    kMemAllocErrXmlRC,
+    kLHeapXmlRC
+  }; 
+  
+  typedef struct cmXmlAttr_str
+  {
+    const cmChar_t*      label;
+    const cmChar_t*      value;
+    struct cmXmlAttr_str* link;
+  } cmXmlAttr_t;
+  
+  typedef struct cmXmlNode_str
+  {
+    struct cmXmlNode_str* parent;
+    struct cmXmlNode_str* children;
+    struct cmXmlNode_str* sibling;
+    cmXmlAttr_t*          attr;
+  } cmXmlNode_t;
+
+  typedef cmHandle_t cmXmlH_t;
+  typedef cmRC_t     cmXmlRC_t;
+
+  extern cmXmlH_t cmXmlNullHandle;
+
+  cmXmlRC_t cmXmlAlloc( cmCtx_t* ctx, cmXmlH_t* hh, const cmChar_t* fn );
+  cmXmlRC_t cmXmlFree(  cmXmlH_t* hh );
+  bool      cmXmlIsValid( cmXmlH_t h );
+  
+  cmXmlRC_t cmXmlParse( cmXmlH_t h, const cmChar_t* fn );
+  cmXmlRC_t cmXmlClear( cmXmlH_t h );
+
+  
+  
+#ifdef __cpluspus
+}
+#endif
+
+#endif