Here's my example, SOAP::Lite v0.710.5, I used fujiman's response

#!/usr/bin/perl -- 

use strict;
use warnings;



my $response = <<'__RESPONSE__';
SOAP::Transport::HTTP::Client::send_receive: HTTP/1.1 200 OK
Connection: close
Date: Sun, 14 Sep 2008 03:11:44 GMT
Server: Apache-Coyote/1.1
Content-Type: text/xml;charset=utf-8
Client-Date: Sun, 14 Sep 2008 03:11:39 GMT
Client-Peer: 65.120.87.83:8180
Client-Response-Num: 1

<?xml version="1.0" encoding="UTF-8"?>
<soapenv:Envelope xmlns:soapenv="http://schemas.xmlsoap.org/soap/envel
+ope/" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://
+www.w3.org/2001/XMLSchema-instance">
 <soapenv:Body>
  <doSelectResponse xmlns="test">
   <doSelectReturn xmlns="">&lt;?xml version=&quot;1.0&quot; encoding=
+&quot;UTF-8&quot;?&gt;&#xd;
&lt;UDSObjectList&gt;&#xd;
&lt;UDSObject&gt;&#xd;
&lt;Handle&gt;pcat:400004&lt;/Handle&gt;&#xd;
&lt;Attributes&gt;&#xd;
&lt;Attribute DataType=&quot;2002&quot;&gt;&#xd;
&lt;AttrName&gt;sym&lt;/AttrName&gt;&#xd;
&lt;AttrValue&gt;Hosted Solutions Support&lt;/AttrValue&gt;&#xd;
&lt;/Attribute&gt;&#xd;
&lt;Attribute DataType=&quot;2002&quot;&gt;&#xd;
&lt;AttrName&gt;description&lt;/AttrName&gt;&#xd;
&lt;AttrValue/&gt;&#xd;
&lt;/Attribute&gt;&#xd;
&lt;/Attributes&gt;&#xd;
&lt;/UDSObject&gt;&#xd;
&lt;/UDSObjectList&gt;&#xd;
&#xd;
</doSelectReturn>
  </doSelectResponse>
 </soapenv:Body>
</soapenv:Envelope>

__RESPONSE__


my $response_xml = $1 if $response=~ /.+?(<\?xml.+Envelope>)\s*$/s;

use XML::Simple;
use Data::Dumper;
$Data::Dumper::Indent=1;

print Dumper( XMLin( $response_xml )), $/,'----',$/;

use SOAP::Lite;
my $d = SOAP::Custom::XML::Deserializer->deserialize( $response_xml );
print $d->valueof('/Envelope/Body'),  $/,'----',$/;

__END__

$VAR1 = {
  'xmlns:xsi' => 'http://www.w3.org/2001/XMLSchema-instance',
  'xmlns:xsd' => 'http://www.w3.org/2001/XMLSchema',
  'soapenv:Body' => {
    'doSelectResponse' => {
      'xmlns' => 'test',
      'doSelectReturn' => {
        'xmlns' => '',
        'content' => '<?xml version="1.0" encoding="UTF-8"?>

<UDSObjectList>

<UDSObject>

<Handle>pcat:400004</Handle>

<Attributes>

<Attribute DataType="2002">

<AttrName>sym</AttrName>

<AttrValue>Hosted Solutions Support</AttrValue>

</Attribute>

<Attribute DataType="2002">

<AttrName>description</AttrName>

<AttrValue/>

</Attribute>

</Attributes>

</UDSObject>

</UDSObjectList>



'
      }
    }
  },
  'xmlns:soapenv' => 'http://schemas.xmlsoap.org/soap/envelope/'
};

----
<?xml version="1.0" encoding="UTF-8"?>

<UDSObjectList>

<UDSObject>

<Handle>pcat:400004</Handle>

<Attributes>

<Attribute DataType="2002">

<AttrName>sym</AttrName>

<AttrValue>Hosted Solutions Support</AttrValue>

</Attribute>

<Attribute DataType="2002">

<AttrName>description</AttrName>

<AttrValue/>

</Attribute>

</Attributes>

</UDSObject>

</UDSObjectList>




----
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