Example: Specifying the ELEMENT Directive
This retrieves employee information and generates element-centric XML as shown in the following:
<Employee EmpID=...>
  <Name>
    <FName>...</FName>
    <LName>...</LName>
  </Name>
</Employee>
The query remains the same, except you add the ELEMENT directive in the column names. Therefore, instead of attributes, the <FName> and <LName> element children are added to the <Name> element. Because the Employee!1!EmpID column does not specify the ELEMENT directive, EmpID is added as the attribute of the <Employee> element.
SELECT 1    as Tag,
       NULL as Parent,
       E.BusinessEntityID as [Employee!1!EmpID],
       NULL       as [Name!2!FName!ELEMENT],
       NULL       as [Name!2!LName!ELEMENT]
FROM   HumanResources.Employee AS E
INNER JOIN Person.Person AS P
ON  E.BusinessEntityID = P.BusinessEntityID
UNION ALL
SELECT 2 as Tag,
       1 as Parent,
       E.BusinessEntityID,
       FirstName, 
       LastName 
FROM   HumanResources.Employee AS E
INNER JOIN Person.Person AS P
ON  E.BusinessEntityID = P.BusinessEntityID
ORDER BY [Employee!1!EmpID],[Name!2!FName!ELEMENT]
FOR XML EXPLICIT;
This is the partial result.
<Employee EmpID="1">
<Name>
<FName>Ken</FName>
<LName>Sánchez</LName>
</Name>
</Employee>
<Employee EmpID="2">
<Name>
<FName>Terri</FName>
<LName>Duffy</LName>
</Name>
</Employee>
...