using System;

using System.Xml.Linq;

public class Program

{

    public static void Main()

    {

        var ns = XNamespace.Get("http://tempuri.org/");

​

        XElement e = new XElement(ns + "Issue",

                                  new XElement(ns + "p", new XElement(ns + "Nombre", "nme"),

                                                         new XElement(ns + "Descripcion", "dsc")));

​

        Console.WriteLine(e);

    }

}