loXML = CREATEOBJECT( 'MSXML2.DOMDOCUMENT.4.0' )
loXML.async = .F.

*** The XML document is now ready to be composed.
*** Defining the Root Element
WITH loXml
  loRoot = .CreateElement( '<< Node Name >>' )
  *** Now add the root element to the document
  .AppendChild( loRoot )
ENDWITH

*** Setting Attributes
*** The attributes of an element define a specific setting or provide additional
*** information to an element.
loAttribute = loXML.CreateAttribute( '<< attribute name >>' )
loNodeText = loXml.CreateTextNode( '<< attribute value >>' )
*** And append it to its parent node
loAttribute.AppendChild( loNodeText )
loNode.SetAttributeNode( loAttribute )