public static void Main()
string xml = @"<StudentListSubject>
<Member personId='1' active='yes'>
<Subjectvalue>Maths</Subjectvalue>
<Subjectvalue>Literature</Subjectvalue>
<Member personId='2' active='yes'>
<Subjectvalue>Physics</Subjectvalue>
<Subjectvalue>Maths</Subjectvalue>
<Subjectvalue>Literature</Subjectvalue>
XDocument doc = XDocument.Parse(xml);
DataTable dataTable = new DataTable();
dataTable.Columns.Add("PersonID");
dataTable.Columns.Add("ID");
dataTable.Columns.Add("Subject");
foreach (var member in doc.Descendants("Member"))
string personId = member.Attribute("personId").Value;
string id = member.Element("Name").Attribute("id").Value;
string subjects = string.Join(",", member.Descendants("Subjectvalue").Select(sv => sv.Value));
dataTable.Rows.Add(personId, id, subjects);
foreach (DataRow row in dataTable.Rows)
Console.WriteLine($"{row["PersonID"]}#{row["ID"]}#{row["Subject"]}");