use XML::Parser;
print join "\n", @XML::Parser::Expat::Encoding_Path;
$xml=new XML::Parser;
$xml->parse('<?xml version="1.0" encoding="Shift_JIS"?><foo>bar</foo>');

##</code><code>##

/usr/lib/perl5/site_perl/5.8.5/cygwin-thread-multi-64int/XML/Parser/Encodings
/usr/lib/perl5/vendor_perl/5.8.5/cygwin-thread-multi-64int/XML/Parser/Encodings

unknown encoding at line 1, column 30, byte 30 at /usr/lib/perl5/site_perl/5.8.5/cygwin-thread-multi-64int/XML/Parser.pm line 187