public static class Program
public static void Main(string[] args)
const string xml = @"<recordset>
<itemid idtype = ""plant"">787484545</itemid>
<itemid idtype = ""seed"">659988222</itemid>
<itemid idtype = ""plant"">90327328</itemid>
<itemid idtype = ""seed"">099849999</itemid>
<itemid idtype = ""plant"">34545488</itemid>
<itemid idtype = ""seed"">787555444</itemid>
var doc = XDocument.Parse(xml);
var plants = doc.Descendants("itemid")
.Where(x => (string) x.Attribute("idtype") == "plant")
Console.WriteLine("Plants:\n" + string.Join("\n", plants));
var seeds = doc.Descendants("itemid")
.Where(x => (string) x.Attribute("idtype") == "seed")
Console.WriteLine("Seeds:\n" + string.Join("\n", seeds));