In my application when I try to launch it Force Closed and the error pointing the line "setContentView(R.layout.Menu);" of the layout. And in the XML file it show the "OutOfMemoryError" image view in my layout. I am realy confused. Please guide me for further move.

Edited:

My application uses database, and at the very first time it parse some XML data and insert into the Sqlite database. My Outofmemory problem occurs only at the first time. Second time it works fine. I tried System.gc(). Is there any prob on that.

This is my Log:

E/dalvikvm-heap(2712): 105376-byte external allocation too large for this process.
VM won't let us allocate 105376 bytes

    FATAL EXCEPTION: main
    java.lang.RuntimeException: Unable to start activity ComponentInfo{com.Test/com.Test.Menu}: android.view.InflateException: Binary XML file line #13: Error inflating class <unknown>
    at android.app.ActivityThread.performLaunchActivity(ActivityThread.java:1647)
    at android.app.ActivityThread.handleLaunchActivity(ActivityThread.java:1663)
    at android.app.ActivityThread.access$1500(ActivityThread.java:117)
    at android.app.ActivityThread$H.handleMessage(ActivityThread.java:931)
    at android.os.Handler.dispatchMessage(Handler.java:99)
    at android.os.Looper.loop(Looper.java:130)
    at android.app.ActivityThread.main(ActivityThread.java:3683)
    at java.lang.reflect.Method.invokeNative(Native Method)
    at java.lang.reflect.Method.invoke(Method.java:507)
    at com.android.internal.os.ZygoteInit$MethodAndArgsCaller.run(ZygoteInit.java:839)
    at com.android.internal.os.ZygoteInit.main(ZygoteInit.java:597)
    at dalvik.system.NativeStart.main(Native Method)
Caused by: android.view.InflateException: Binary XML file line #13: Error inflating class <unknown>
    at android.view.LayoutInflater.createView(LayoutInflater.java:518)
    at com.android.internal.policy.impl.PhoneLayoutInflater.onCre
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