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what kind of tag is this

From: wltiii <google@--------.--->
To: NULL
Date: 11/1/2007 8:56:00 AM

My knowledge of XML is not as strong as I would like. I have googled
for an answer to this, but cannot seem to find one. When looking at
xml generated by saving an excel spreadsheet, the first two tags are:

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>

I understand that the first tag is know as declaration tag. If that is
wrong, please correct me. What I really want to know, though, and what
I cannot seem to find an answer for, is the type of tag of the second
line. Is this an example of a processing instruction? Is it non-
standard xml? What would it be called?

Your help is truly appreciated!

bill



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