using System;

using System.Linq;

using System.Xml;

using Newtonsoft.Json;

public class Program

{

    public static void Main()

    {

        string xml =

            @"<Envelops

                xmlns:xsi=""http://www.w3.org/2001/XMLSchema-instance""

                xmlns:xsd=""http://www.w3.org/2001/XMLSchema""

                xmlns:soapenv=""http://schemas.xmlsoap.org/soap/envelope/""

                xmlns:soapenc=""http://schemas.xmlsoap.org/soap/encoding/"">

                <BusinessPartners>

                    <CardCode>L10002</CardCode>

                    <BPAddresses>

                        <row>

                            <AddressName>Bill To</AddressName>

                            <AddressType>bo_BillTo</AddressType>

                            <BPCode>L10002</BPCode>

                            <U_WBCUSTADDID>84</U_WBCUSTADDID>

                            <RowNum>0</RowNum>

                        </row>

                    </BPAddresses>

                    <U_WBCUSTID>74</U_WBCUSTID>

                    <UploadURL>BusinessPartners('L10002')</UploadURL>

                </BusinessPartners>

            </Envelops>";

        XmlDocument d1 = new XmlDocument();

        d1.LoadXml(xml);

        foreach (XmlElement data2 in d1.GetElementsByTagName("BusinessPartners"))

        {

            XmlElement bpa = (XmlElement)data2.SelectSingleNode("BPAddresses");

            XmlElement insertionPoint = bpa;

            foreach (XmlElement row in bpa.GetElementsByTagName("row"))

            {

                // Create a new BPAddresses element and add an Array="true" attribute to it 

                // so JSON.Net will know to treat it as an array

                XmlElement addr = d1.CreateElement("BPAddresses");

                XmlAttribute attr = d1.CreateAttribute("Array", "http://james.newtonking.com/projects/json");

                attr.Value = "true";

                addr.Attributes.Append(attr);

                // move all the children of the row element into the new BPAddresses element

                foreach (XmlElement child in row.GetElementsByTagName("*").Cast<XmlElement>().ToList())

                {

                    addr.AppendChild(child);

                }

                // insert the new element after the last BPAddresses element

                data2.InsertAfter(addr, insertionPoint);

                insertionPoint = addr;

            }

            // remove the original BPAddresses element (and its children)

            data2.RemoveChild(bpa);

            var requestBody = JsonConvert.SerializeXmlNode(data2, Newtonsoft.Json.Formatting.Indented, true);

            Console.WriteLine(requestBody);

        }

    }

}