XPL is a programming language, designed by Mckeeman, Horning and Wortman in the year of 1970 and XCOM is a compiler for XPL written in XPL, generating object code of IBM system/360 machine code. They implemented XPL bootstrapping through Burrough B5500. This thesis deals with the XPL bootstrapping from a different point of approach, that is, one implemented using MAC74, which is a versatile, efficient and easily-modifiable general purpose macro processor, designed by professor Joseph C. H. Park at KAIS.