A method for publishing relational data as XML by translating XML queries into queries against an relational database. Conversion of the relational database into an XML database is not required. Each relational table is mapped to a virtual XML document, and XML queries are issued over these virtual documents. An XML query is parsed and transformed into a language-neutral intermediate representation, which is a sequence of operations describing how the output document is derived from the underlying relational tables. The intermediate representation is then translated into an SQL query over the underlying relational tables and into instructions for a tagger. The SQL query is executed, and the SQL query results are then fed into the tagger, which follows tagger instructions to generate the marked up output.