Migrating from HTML to XHTML and XML - Part I
http://www.writersua.com/articles/migrate/

James-Tanny, Char
WritersUA
2006

Abstract:

This is the first part of a two-part article describing a detailed methodology for migrating HTML files to the structure and flexibility of XHTML and/or XML. By using XHTML to add structure and separate content from presentation, you'll be better positioned for a move to XML. Even if you never move to XML, your XHTML files will be easier to create and maintain, and will be more accessible.