A description of SGML(Standard Generalized Markup Language) is given together with a detailed description of WIPO Standard ST.32. The benefits of the use of SGML are highlighted-its system Independence and flexibility in building publication systems and full-text databases. A structure of WIPO Standard ST,32 based patent content is defined by DTD(document type definition) written in ST.32, and full-text itself is described with generalized markup depending on DTD. This article explains how to represent a document structure : a hierarchy structure like a entire document, a specific, sub-document, a paragraph, or non-hirarchy structure like a table drawings, or chemical structures. Merits of SGML In patent document processing are also discussed.