Re: DTD/xhtml-special.ent with 2 errors ?

There are two files called DTD/xhtml-special.ent

XHTML 1.0
<http://www.w3.org/TR/xhtml1/DTD/xhtml-special.ent>
XHTML 1.1
<http://www.w3.org/TR/xhtml-modularization/DTD/xhtml-special.ent>

The XHTML 1.0 file uses the correct syntax:
<!ENTITY amp     "&#38;#38;">
<!ENTITY lt      "&#38;#60;">

U+0026 the the code for the ampersand '&', so &#38;#60; will be replaced 
by &#60; which is correct (U+003C is the code for '<'.)

The XHTML 1.1 file uses the wrong syntax:
<!ENTITY lt      "&#38;&#60;" >
<!ENTITY amp     "&#38;&#38;" >

If you don't agree, just try validating *any* XHTML 1.0 file (with the 
doctype at the top) using a *real* XML validator (i.e. not 
validator.w3.org) and it'll be valid. On the other hand, it is 
impossible to validate an XHTML 1.1 file because of this error.