Take a look at Petstore app version 1.3 on Sun's J2EE Blueprints site. The SQLs used by DAOs are stored in XML files and they are packaged with the web application( in the war file ). The EJB tier accesses the XML files using the standard URL format. I have used this strategy in many of my applications and it works very well.
Open Group Certified Distinguished IT Architect. Open Group Certified Master IT Architect. Sun Certified Architect (SCEA).