The importance of the Extensible Markup Language (XML) technology family in the field of Computer Assisted Learning (CAL) can not be denied. The Instructional Management Systems Project (IMS), for example, provides a learning resource XML binding specification. Considering this specification and other implementations using XML to represent learning contents in different ways, a new approach to use an XML-based representation of learning objectives during the development process of a Computer Supported Learning Environment (CSLE) was developed. Identifying and representing learning objectives is an integral part of the Essen Learning Model (ELM), a generic development model supporting developers, educators, and users on different levels of educational activities. This paper illustrates how to use XML data in the context of learning objectives to support the implementation of learning environments. (Contains 16 references, 5 figures, and 1 table.) (Author/AEF)