using System;

using System.Collections.Generic;

using System.Linq;

using System.Xml.Linq;

​

namespace xml

{

    class Item

    {

        public int Id;

        public int OrderNo;

        public int InvoiceNo;

        public int OwnerCode;

    }

​

    class Something

    {

        public List<Item> Items = new List<Item>();

    }

    class Program

    {

        static void Main(string[] args)

        {

            var so = new Something();

            so.Items.Add(new Item()

            {

                Id = 2,

                OrderNo = 1223,

                InvoiceNo = 234324,

                OwnerCode = 231

            });

​

            var xmlFromLINQ = new XElement("SalesOrders",

                from c in so.Items

                select

                    new XElement("SalesOrder", new XAttribute("Id", c.Id),

                        new XElement("OrderNo", c.OrderNo),

                        new XElement("InvoiceNo", c.InvoiceNo),

                        new XElement("OwnerCode", c.OwnerCode)

                    ));

​

            Console.WriteLine(xmlFromLINQ);

        }

    }

}

​