Executable XML users challenge

provide any LISP macro with clear explanation of its structure and function
that is :
1.concise (max 10 lines)
2.does not have a C equivalent(at least not anything above 100 lines)
3.does not use any libraries or imported complex functions which are not in C
If you provide an exact explanation/commentary on what it does i'll try to make a C solution which
is equivalent to LISP one. If i fail to do so, LISP wins, if i provide a solution you can make another macro.
If all examples in the thread are provide with C equivalents, LISP loses.

(defmacro once-only ((&rest names) &body body)
  (let ((gensyms (loop for n in names collect (gensym))))
    `(let (,@(loop for g in gensyms collect `(,g (gensym))))
      `(let (,,@(loop for g in gensyms for n in names collect ``(,,g ,,n)))
        ,(let (,@(loop for n in names for g in gensyms collect `(,n ,g)))
           ,@body)))))

Used in other macros to make sure arguments are only evaluated once. For example:

(defmacro m1 (x)
  `(+ ,x ,x))

(m1 (f)) expands to (+ (f) (f)).

(defmacro m2 (x)
  (once-only (x)
    `(+ ,x ,x)))

(m2 (f)) expands to something equivalent to (let ((y (f))) (+ y y)).