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Import data using Salesforce API



I'm very new to Apex development. I need to import records using Salesforce.com API. I'm having an XML file coming out from SAP which has accounts record with different field information as an attribute. I need to create a webservice on salesforce.com side which will retrieve an XML file coming out from SAP, parse an XML, and insert an account record if record doesn't exist in the database.


I looked in to an Apex developer's guide in order to create a webservice and making call outs, but I'm still not clear how to do this.


Can anyone help me with some example code?