public static void Main()
<username>BET0001</username>
<lastlogon></lastlogon></user>
<username>TESR005</username>
<lastlogon></lastlogon></user>
var doc = XDocument.Parse(xml);
var output = from x in doc.Root.Elements("user")
UserId = x.Element("USERID").Value,
UserName = x.Element("username").Value,
LastLogOn = x.Element("lastlogon").Value
foreach(var u in output) Console.WriteLine("ID: {0}, User: {1}, Logon: {2}",u.UserId, u.UserName, u.LastLogOn);