At the time of this writing, XLink and XPointer tools are very limited in number.
The Mozilla 1.0 browser (www.mozilla.org) implements simple XLink links.
The most full-featured XLink processor is the XLiP processor from Fujitsu (www.labs.fujitsu.com/free/xlip/en/), which is a Java application.
At the time of this writing, XLiP was not updated to take into account the July 2002 XPointer working drafts. Despite that, it is the most full-featured XLink and XPointer tool generally available. At the time of this writing, a free evaluation download is available.
XLiP also supports a demo of the Extensible Business Reporting Language, XBRL. To run it, you need the Tomcat server available from http://jakarta.apache.org/tomcat/ ...