using System;

using System.Linq;

using System.Xml;                   

using System.Xml.Linq;

using System.Collections; 

using System.Collections.Generic;

using System.Data;

using System.Data.DataSetExtensions;

using System.Data.Linq;

using System.Text;

using System.Text.RegularExpressions;

public class Program

{

    public static void Main()

    {

        string input = @"<ARTICLE>

    <ARTICLE_FEATURES>

                <REFERENCE_FEATURE_SYSTEM_NAME>ECLASS-5.1</REFERENCE_FEATURE_SYSTEM_NAME>

                <FEATURE>

                    <FNAME>Verpackungseinheit</FNAME>

                    <FVALUE>100</FVALUE>

                    <FUNIT>Box</FUNIT>

                </FEATURE>

                <FEATURE>

                    <FNAME>Farbe</FNAME>

                    <FVALUE>weiss</FVALUE>

                </FEATURE>

                <FEATURE>

                    <FNAME>Material</FNAME>

                    <FVALUE>Latex gepudert</FVALUE>

                </FEATURE>

        </ARTICLE_FEATURES>

</ARTICLE>";

        XDocument doc = XDocument.Parse(input);

        var results = doc.Descendants("ARTICLE_FEATURES")

                          .Select(x=>new 

                           {

                               Names = x.Elements("FEATURE").Select(e=>e.Element("FNAME").Value).ToList(),

                               Value = x.Elements("FEATURE").Select(e=>e.Element("FVALUE").Value).ToList(),

                           });

        foreach(var result in results)

        {           

            Console.WriteLine(string.Join(" ,", result.Names));         

            Console.WriteLine(string.Join(" ,", result.Value));         

        }

    }

}

​

​