System.XML.XMLElement

By default an XML element name is determined by the class or member name
For example a class called MyClass with a field named MyFlag produces an XML element tag <MyFlag>
This default behaviur can be changed if you want to give you element a different name.

Dim objXMLElement As System.XML.XMLElement 
With objXMLElement 
   .AppendChild 
   .InnerText 
   .SetAttribute 
End With 

An element can have one or more attributes