Since XML emerged as a standard for data exchange on the web, it has been widely used for applications like e-Commerce, CRM, and BI. However, it is common that most of business data is stored in relational database systems, and it is expected that business data management would still be centered around the relational database systems. As such, the technique of viewing relational data as XML and processing XML queries against it is required. To meet such a need, in the SQL/XML standard, the functions to publish relational data as XML are provided. In this paper, we propose the techniques of providing an XML view of relational data defined by an SQL/XML statement in DTD(Document Type Definition), and of processing XPath queries against the XML view by translating them into SQL/XML statements, and describe the validation of such techniques through implementation and tests.