Hi,
I think the easiest way to get started is to create a list in Excel and then save it as XML.
Then open the XML file in Notepad and you can see a basic structure.
Here is one example for Xml format.
<?xml version="1.0" encoding="UTF-8"?>
<Vehicles>
<Year value="1963">
<Make value="Chevrolet">
<Model value="Corvette"/>
<Model value="Nova"/>
</Make>
<Make value="Porsche">
<Model value="356"/>
<Model value="Carrera"/>
</Make>
</Year>
<Year value="1973">
<Make value="Ford">
<Model value="Bronco"/>
<Model value="Mustang"/>
<Model value="Pinto"/>
</Make>
<Make value="Toyota">
<Model value="Celica"/>
<Model value="Land Cruiser"/>
</Make>
</Year>
</Vehicles>