Penguin

An acronym whose expansion includes itself. Eg.:

PINE
PINE Is Not Elm
Wine
WINE is not an Emulator?
GNU
GNU’s Not Unix
Cygnus
Cygnus, Your GNU Support
Emacs
Escape Meta Alt Control Shift
or, Emacs Makes All Computers Slow
or, Eight Megabytes And Constantly Swapping (from the days when the common computer had one or two megabytes of RAM)
or, Editing with MACroS
EINE
EINE Is Not EMACS
ZWEI
ZWEI Was EINE Initially
LIAR
Liar Imitates Apply Recursively
LAME
LAME Ain't an MP3 Encoder
Zinf
Zinf Is Not Freeamp

For the ultimate in RecursiveAcronyms see Hurd, a pair of mutually referring RecursiveAcronyms!

Note that XINARA Is Not A Recursive Acronym. Perhaps it should be! (Apparently it's a town on the Tinos Islands, off Greece.) PINARA also isn't, but that's already been suggested on kuro5hin. This was the only [A-Z]INARA I could find in a Google search in this context.