Xml files or php files for language files?

hello ,

i want your opinion what is the best and the faster for multi-language site ?

is make language files with xml files and use xml reader to read language items ? OR make language files with php and include it in php code ?

what is the best and safe and fast ?

thanx

i would keep them in DB

Unless an another application is required to read/parse/write the language files, stick with plain ol’ PHP.

I will prefer PHP.