Abstract: A method, an apparatus and a computer program product for converting an XML encoded dataset into a minimal set of SQL tables and provided. In the method, a hierarchical structure in the XML encoded dataset is identified. A node element set for the XML encoded dataset is determined, wherein each node element in the node element set is a discrete level of the hierarchical structure of the dataset. One or more nodes of the XML encoded dataset are determined, each node being an instance of a node element. A unique node identifier is allocated to each node. Then, an SQL node table containing one or more records is generated, each record corresponding to a respective one of the allocated node identifiers. An SQL ancestry table is optionally generated to define the inter-relationships among nodes of the identified hierarchical structure of the XML encoded dataset.