root/tags/1.3/wp-includes/feed-rss2.php

<?php
header('Content-Type: text/xml; charset=' . get_option('blog_charset'), true);
$more = 1;

?>
<?php echo '<?xml version="1.0" encoding="'.get_option('blog_charset').'"?'.'>'; ?>

<!-- generator="wordpress/<?php bloginfo_rss('version') ?>" -->
<rss version="2.0"
    xmlns:content="http://purl.org/rss/1.0/modules/content/"
    xmlns:wfw="http://wellformedweb.org/CommentAPI/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    <?php do_action('rss2_ns'); ?>
>

<channel>
    <title><?php bloginfo_rss('name'); wp_title_rss(); ?></title>
    <link><?php bloginfo_rss('url') ?></link>
    <description><?php bloginfo_rss("description") ?></description>
    <pubDate><?php echo mysql2date('D, d M Y H:i:s +0000', get_lastpostmodified('GMT'), false); ?></pubDate>
    <generator>http://wordpress.org/?v=<?php bloginfo_rss('version'); ?></generator>
    <language><?php echo get_option('rss_language'); ?></language>
    <?php do_action('rss2_head'); ?>
    <?php while( have_posts()) : the_post(); ?>
    <item>
        <title><?php the_title_rss() ?></title>
        <link><?php the_permalink_rss() ?></link>
        <comments><?php comments_link(); ?></comments>
        <pubDate><?php echo mysql2date('D, d M Y H:i:s +0000', get_post_time('Y-m-d H:i:s', true), false); ?></pubDate>
        <dc:creator><?php the_author() ?></dc:creator>
        <?php the_category_rss() ?>

        <guid isPermaLink="false"><?php the_guid(); ?></guid>
<?php if (get_option('rss_use_excerpt')) : ?>
        <description><![CDATA[<?php the_excerpt_rss() ?>]]></description>
<?php else : ?>
        <description><![CDATA[<?php the_excerpt_rss() ?>]]></description>
    <?php if ( strlen( $post->post_content ) > 0 ) : ?>
        <content:encoded><![CDATA[<?php the_content() ?>]]></content:encoded>
    <?php else : ?>
        <content:encoded><![CDATA[<?php the_excerpt_rss() ?>]]></content:encoded>
    <?php endif; ?>
<?php endif; ?>
        <wfw:commentRss><?php echo comments_rss(); ?></wfw:commentRss>
<?php rss_enclosure(); ?>
    <?php do_action('rss2_item'); ?>
    </item>
    <?php endwhile; ?>
</channel>
</rss>