using System;

using System.Collections.Generic;

using System.Xml;

using System.Xml.Linq;

using System.Linq;

using System.IO;

​

public class Program

{

    public static XDocument ConvertStreamToXml(Stream stream)

        {

            XmlReaderSettings settings = new XmlReaderSettings

            {

                DtdProcessing = DtdProcessing.Ignore

            };

            var doc = XDocument.Load(XmlReader.Create(stream, settings));

            return new XDocument(new XElement(doc.Root));

        }

     public static object ConvertXmlToDic(XElement element)

        {

            var result = element.Elements().

                Select(

                    e => new

                    {

                        Annotation = e.Name,

                        AnnotationValue = (e.Descendants().Count() == 0) ? e.Value : ConvertXmlToDic(e)

                    }

                ).ToDictionary(e => e.Annotation, e => e.AnnotationValue);

            return result;

        }

    public static Dictionary<XName, object> ConvertXMLStringToObject(String xmlData)

        {

            var doc = XDocument.Parse(xmlData);

            var xDocument = new XDocument(new XElement(doc.Root));

            var xElement = xDocument.Root;

            var result = xElement.Elements().

                Select(

                    e => new

                    {

                        Annotation = e.Name,

                        AnnotationValue = (e.Descendants().Count() == 0) ? System.Security.SecurityElement.Escape(e.Value) : ConvertXmlToDic(e)

                    }

                ).ToDictionary(e => e.Annotation, e => e.AnnotationValue);

            return result;

        }

    public static void Main()

    {

        string str = "<Root><DocumentUpload><CorrespondenceID /><Version>1.0</Version><SourceSystemID>cdis</SourceSystemID><FileName>TES&T.txt</FileName></DocumentUpload></Root>";

        ConvertXMLStringToObject(XDocument.Load(new MemoryStream(System.Text.Encoding.ASCII.GetBytes(System.Security.SecurityElement.Escape(str)))).ToString());

    }

}