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/usr/share/sgml/dtd/isoent is in linuxdoc-tools 0.9.67ubuntu1.

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The actual contents of the file can be viewed below.

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<!-- This is a DTD, but will be read as -*- sgml -*-   -->
<!-- ================================================= -->
<!-- $Id: isoent,v 1.1.1.1 2001/05/24 15:57:41 sano Exp $ 

     This is dtd/isoent for SGML-Tools.

     Initial revision June 23st, 1997, by B. Kreimeier

     $Log: isoent,v $
     Revision 1.1.1.1  2001/05/24 15:57:41  sano
     linuxdoc-tools 0.96
     This is re-imported because of cvs repository is lost
     due to HDD trouble

     Revision 0.1.0.1  2000/05/13 14:59:57  sano
     Initial release of Linuxdoc-Tools

     Revision 1.1  1997/07/09 13:27:16  cg
     * Completely new DTD setup by Bernd (BK).


                                                       -->
<!-- ================================================= -->
<!-- Revision Comments                                 -->
<!-- BK/97/06/22: installed 0.99.12, applied changes
     made for new entity mapping.                      -->
<!-- ================================================= -->


<!-- ================================================= -->
<!-- ISO entities                                      -->
<!-- ================================================= -->


<!ENTITY % ISOdia PUBLIC
  "ISO 8879:1986//ENTITIES Diacritical Marks//EN">
%ISOdia;

<!ENTITY % ISOgrk3 PUBLIC
  "ISO 8879:1986//ENTITIES Greek Symbols//EN">
%ISOgrk3;

<!ENTITY % ISOlat1 PUBLIC
  "ISO 8879:1986//ENTITIES Added Latin 1//EN">
%ISOlat1;

<!ENTITY % ISOnum PUBLIC
  "ISO 8879:1986//ENTITIES Numeric and Special Graphic//EN">
%ISOnum;

<!ENTITY % ISOpub PUBLIC
  "ISO 8879:1986//ENTITIES Publishing//EN">
%ISOpub;



<!-- ================================================= -->
<!-- end of dtd/isoent                                 -->
<!--
     Local Variables:
     mode: sgml
     End:                                              -->
<!-- ================================================= -->