  The X-ray emission from the supernova remnant DEM L 71 is measured and
analysed using the high-resolution cameras and spectrometers on board
XMM-Newton. The spectrum from the outer shell is reproduced very well by two
plasma components of kT = 0.3 and 0.8 keV. The abundance value from this shell
is consistent with the average LMC values. More extreme temperature variations
are possibly indicated by spatial variations in the O VII forbidden/resonance
line ratio, which could imply that in some regions the plasma is cooling
dramatically and recombining. However, an alternative and equally interesting
possibility is that the variation in forbidden/resonance ratios is due to
resonant scattering, which would reduce resonance line emission along lines of
sight with a high O VII column density. The inner region is hotter (kT = 1.1
keV) and shows enhanced Fe and Si abundances. We estimate the Fe and Si ejecta
mass to be 0.7-1.1 M_sun and 0.1--0.15 M_sun, respectively. The morphology,
mass estimates and abundances strongly suggest that DEM L 71 is the result of a
type Ia explosion, as indicated by previous measurements.
