Specifies a container for item data. Restrictions: If
the source URI for the data is an external entity, then the Data element
is absent. In this case, the recipient will need to retrieve the data
from the specified network location. Any Data element in Item MUST be
the last element in Item. The LocURI element type in the Target or
Source element types for any of the SyncML commands can be a relative
URL. This restriction is not captured by the SyncML DTD. When specified
in an Add, Copy, Delete, Exec, Get, Put, Replace, or Results command,
the element type specifies data item that is the operand for the
command. When specified in an Alert, the element type specifies the
parameters for the alert type. When specified in a Status, the element
type specifies additional information about the request status code
type. For example, it might specify the component of the request that
caused the status condition.