I'm not sure what you're looking for:

loItem = loXml.selectSingleNode("//Top/Item")
? loItem.getAttribute("Name")
loItem = loItem.nextSibling
? loItem.getAttribute("Name")

* or

loItem = loXml.selectSingleNode('//Top/Item[@Name="FirstItem"]')
? loItem.getAttribute("Value")

>Assuming I have an XML like this:
>
>

><Top>
>   <Item Name="FirstItem" Value="1"/>
>   <Item Name="SecondItem" Value="2"/>
></Top>
>

>
>How can I proceed to obtain FirstItem value?
>
>I tried the following, which works, but will only give the first item's value:
>
>

>loXML=CREATEOBJECT('MSXML.DOMDocument')
>loXML.LoadXML(FILETOSTR('D:\B.XML'))
>loXML.SelectSingleNode('//Top/FirstItem')
>? loNode.GetAttribute('Value')
>