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Acronym. eXtensible Markup Language. XML is a file format which is commonly used for:

XML and HTML are related, as they use a similar syntax, however, XML uses a much stricter syntax.

XML looks like HTML:

 <product name="dog food" upc="541231212567">
   <price currency="USD">53.33</price>
   <price currency="EUR">21.99</price>
  <name>Zug Zug Dog Food</name>
    This is the only kind of food that won't eat.

But it can be associated with a DTD (Data Type Definition) which then defines what tags and attributes are permitted.

For more information check out the XML specification on the W3C web site.