Abstract: The new generation E commerce requires that computers can communicate with each other through a language and exchange data through talking. The focus is set on the structure of the next generation platform of E commerce and especially on the importance of business itself. From the degree of system structure and process of implemention, the possibility and advantage of using the extensible markup language (XML) as the said language are discussed in some depth. A model which simulates the real world commerce is shown besides its inner components, their relationships and the processing involved in its implemention. It is pointed out that XML is a desirable language which can meet the requirments of the next generation E commerce platform.