The present invention relates to a relational database for storing an eXtensible markup language (XML) in a relational database in a more effective structure and dynamically restoring the same, and to a method and a device for converting data to an XML. The method according to an embodiment of the present invention is a method for restoring an XML from data stored in a relational database (RDB). The method comprises the steps of: (a) converting data stored in the RDB into an entity; and (b) converting the converted entity to an XML. A data storing table of the RDB may convert data, which include a conversion reference column including at least one phrase dynamically changed during an XML conversion process in Step (b), into an XML.
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