diff --git a/22/22.py b/22/22.py
new file mode 100644
index 0000000..8b01bcd
--- /dev/null
+++ b/22/22.py
@@ -0,0 +1,102 @@
+from lxml import etree
+from typing import List, Dict, Any
+
+
+class XMLStructureAnalyzer:
+    def __init__(self, xml_path: str):
+        self.tree = etree.parse(xml_path)
+        self.root = self.tree.getroot()
+        self.ns = self._normalize_namespaces()
+
+    def _normalize_namespaces(self) -> Dict[str, str]:
+        nsmap = {}
+        for k, v in self.root.nsmap.items():
+            nsmap[k if k else "ns"] = v
+        return nsmap
+
+    def _xpath(self, expr: str):
+        return self.root.xpath(expr, namespaces=self.ns)
+
+    def analyze(self) -> Dict[str, Any]:
+        return {
+            "headings": self._extract_headings(),
+            "paragraphs": self._extract_paragraphs(),
+            "lists": self._extract_lists(),
+            "tables": self._extract_tables(),
+            "images": self._extract_images()
+        }
+
+    def _extract_headings(self) -> List[Dict]:
+        result = []
+        for level in range(1, 7):
+            for el in self._xpath(f"//ns:h{level}"):
+                result.append({
+                    "level": level,
+                    "text": "".join(el.itertext()).strip(),
+                    "position": self._position(el)
+                })
+        return result
+
+    def _extract_paragraphs(self) -> List[Dict]:
+        return [
+            {
+                "text": "".join(p.itertext()).strip(),
+                "position": self._position(p)
+            }
+            for p in self._xpath("//ns:p")
+        ]
+
+    def _extract_lists(self) -> List[Dict]:
+        lists = []
+        for el in self._xpath("//ns:ul | //ns:ol"):
+            lists.append({
+                "type": "ordered" if el.tag.endswith("ol") else "unordered",
+                "items": [
+                    "".join(li.itertext()).strip()
+                    for li in el.xpath(".//ns:li", namespaces=self.ns)
+                ],
+                "position": self._position(el)
+            })
+        return lists
+
+    def _extract_tables(self) -> List[Dict]:
+        tables = []
+        for table in self._xpath("//ns:table"):
+            rows = []
+            for row in table.xpath(".//ns:tr", namespaces=self.ns):
+                cells = []
+                for cell in row.xpath("./ns:td | ./ns:th", namespaces=self.ns):
+                    cells.append({
+                        "text": "".join(cell.itertext()).strip(),
+                        "colspan": int(cell.get("colspan", 1)),
+                        "rowspan": int(cell.get("rowspan", 1))
+                    })
+                rows.append(cells)
+            tables.append({
+                "rows": rows,
+                "position": self._position(table)
+            })
+        return tables
+
+    def _extract_images(self) -> List[Dict]:
+        return [
+            {
+                "src": img.get("src"),
+                "alt": img.get("alt"),
+                "position": self._position(img)
+            }
+            for img in self._xpath("//ns:img | //ns:image")
+        ]
+
+    def _position(self, el) -> int:
+        return len(el.xpath("preceding::*"))
+
+
+def analyze_structure(xml_path: str) -> Dict[str, Any]:
+    analyzer = XMLStructureAnalyzer(xml_path)
+    return analyzer.analyze()
+
+
+if __name__ == "__main__":
+    result = analyze_structure("sample.xml")
+    print(result)