1. A method for converting an XML encoded dataset into a minimal set of SQL tables including the steps of: identifying at least one hierarchical structure in said XML encoded dataset; and converting an XML encoded dataset associated with each identified hierarchical structure, wherein for each identified hierarchical structure said converting step includes the further steps of: determining anode element set for said identified hierarchical structure of said XML encoded dataset, wherein each node element in said node element set is a discrete level of said identified hierarchical structure of said dataset; determining one or more nodes of said XML encoded dataset, each node being an instance of a node element; allocating to each node a unique node identifier; and generating an SQL node table containing one or more records, each record corresponding to a respective one of said allocated node identifiers.