SGML (Standard Generalized Markup Language) is an ISO standard for document description (ISO 8879). The main idea in SGML is to specify docu-ment both by text and by the document’s structure without reference to a particular processing system. This kind of document description puts thb docu-ment interchange into fact. But there are very few systems of SGML that have friendly interface and are portable in many applications. In this paper, various aPproaches to implementing SGML are aJssessed and the transformation Iist for SGML application is introduced. This approach is not limited to specific application fields. It is suitable to any application domain and is friendly to users. Users can understand it without any training and can use it as easily as doing their routine work. It will accelerate the development of the document interchange. SGML (Standard Generalized Markup Language) is an ISO standard for document description (ISO 8879). The main idea in SGML is to specify docu-ment both by text and by the document’s structure without reference to a particular processing system. This kind of document description puts thb docu ment ment into into fact. But there are very few systems of SGML that have friendly interface and are portable in many applications. In this paper, various aPproaches to implementing SGML are a Jssessed and the transformation Iist for SGML application is introduced. It is suitable to any application domain and is friendly to users. Users can understand it without any training and can use it as easily as doing their routine work. It will accelerate the development of the document interchange.