This week's book giveaway is in the OCPJP forum. We're giving away four copies of OCA/OCP Java SE 7 Programmer I & II Study Guide and have Kathy Sierra & Bert Bates on-line! See this thread for details.
No. You get data from SAX as strings. Those strings may be element names or attribute values or text nodes or whatever. You can use normal Java programming techniques to create objects that contain those strings.