Since the emergence of XML as the standard for data exchange on the Web, XML warehousing technology is required to efficiently support Web business applications such as e-Commerce. When the RDBMS is employed as the storage for XML warehouse, XML materialized views of the XML warehouse could be provided by leveraging the materialized views of the RDBMS Because XML documents are mapped into relational tuples, an XML query defining an XML materialized view needs to be transformed into SQL. If relational materialized views were defined with the transformed SQL statements, the XML materialized view could be obtained just by XML-tagging the tuples of the corresponding relational materialized views. The foremost advantage of such a scheme is that the RDBMS does take care of XML materialized view consistency except XML tagging whenever their source XML documents are updated. In this paper, we proposed such a scheme of providing XML materialized views, and implemented it using a commercial RDBMS equipped with materialized view facility in Java on Windows 2000 Professional environment. XML documents in TPC-W, Web e-Commerce Benchmark, were used in performance experiments. The experimental results showed that our proposed scheme for XML materialized views was very effective.