var goods = new XElement("goods",
new XElement("good", "chair",
new XAttribute("id", 1)),
new XElement("good", "table",
new XAttribute("id", 2)));
.Elements().Single(e => {
var attr = e.Attribute("id");
return attr != null && attr.Value == "1";
(from e in goods.Elements()
let attr = e.Attribute("id")
where attr != null && attr.Value == "1"
Console.WriteLine(value1);
Console.WriteLine(value2);