Thus, the following example is correct with respect to string matching and must be considered a match by user agents:

<P><A href="#xxx">...</A>
...more document...
<P><A name="xxx">...</A>

Although the following excerpt is legal HTML, the behavior of the user agent is not defined; some user agents may (incorrectly) consider this a match and others may not.

<P><A href="#xxx">...</A>
...more document...
<P><A name="XXX">...</A>