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This paper deals with the problem of transforming eXtensible Markup Language (XML) data into the Resource Description Language (RDF) which can be understood by the computer. While it is not difficult to customize XML for arbitrary data, the effective transformation is not straightforward and the result may be not semantically richer than the source document since the redundancy data resulted from the duplicate elements in XML schema. To cope with this problem, we propose an approach to measure the similarity between these duplicates before giving the transforming strategy. The similarity measure is the combination of the children and ancestor factors, which describe the relationship of elements. The experimental results show that the proposed method gives the high degree of accuracy and produces better quality of RDF ontology.