XML has emerged as the standard for representing and exchanging data on the World Wide Web. It is critical to have efficient mechanisms to store and query XML data to exploit the full power of this new technology. Several researchers have proposed to use relational databases to store and query XML data. While several algorithms of schema mapping and query mapping have been proposed, the problem of mapping XML data to relational data, i.e., mapping an XML INSERT statement to a sequence of SQL INSERT statements, has not been addressed thoroughly in the literature. In this paper, we propose an efficient linear algorithm for mapping XML data to relational data. This algorithm is based on our previous proposed inlining algorithm for mapping DTDs to relational schemas and can be easily adapted to other inlining algorithms.