KML Tutorial

KML is a file format used to display geographic data in an Earth browser such as Google Earth, Google Maps, and Google Maps for mobile. KML uses a tag-based structure with nested elements and attributes and is based on the XML standard. All tags are case-sensitive and must be appear exactly as they are listed in the KML Reference. The Reference indicates which tags are optional. Within a given element, tags must appear in the order shown in the Reference.

If you're new to KML, explore this document and the accompanying samples files (SamplesInEarth and SamplesInMaps) to begin learning about the basic structure of a KML file and the most commonly used tags. The first section describes features that can be created with the Google Earth user interface. These features include placemarks, descriptions, ground overlays, paths, and polygons. The second section describes features that require authoring KML with a text editor. When a text file is saved with a .kml or .kmz extension, Earth browsers know how to display it.

Tip: To see the KML "code" for a feature in Google Earth, you can simply right-click the feature in the 3D Viewer of Google Earth and select Copy. Then Paste the contents of the clipboard into any text editor. The visual feature displayed in Google Earth is converted into its KML text equivalent. Be sure to experiment with this feature.

Source :  http://code.google.com/apis/kml/documentation/kml_tut.html