Deneme yaptığım kodlar aşağıda

Private Sub Button3_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button3.Click

        Dim xtw As New XmlTextWriter("yeni.xml", System.Text.Encoding.GetEncoding("iSO-8859-9"))



        xtw.Formatting = Formatting.Indented

        xtw.WriteStartDocument() 'XML belgesine versiyon bilgisi yazılıyor.





        xtw.WriteStartElement("AYLIKBILDIRGELER") 'ana root  

        

        xtw.WriteStartElement("ISYERI ISYERISICIL") '1 ======= 

        xtw.WriteAttributeString("", "144563245879512365485")

        xtw.WriteAttributeString("KONTROLNO", "16")

 

        xtw.WriteStartElement("BORDRO DONEMAY") '2 ======= 

        xtw.WriteAttributeString("", "5")

        xtw.WriteAttributeString("DONEMYIL", "2013")

        xtw.WriteAttributeString("BELGEMAHIYET", "A")

       



        xtw.WriteStartElement("BILDIRGELER") '3 ======= 

        xtw.WriteAttributeString("BELGETURU", "13")

        xtw.WriteAttributeString("DONEMYIL", "2013")

        xtw.WriteAttributeString("KANUN", "00000")

        xtw.WriteEndElement() 'KAPAT





       



        xtw.WriteStartElement("SIGORTALILAR") 'ana root

        xtw.WriteAttributeString("SIRA", "1")

        xtw.WriteAttributeString("SIGORTALISICIL", "480119971050")

        xtw.WriteAttributeString("TCKNO", "49996666666")







        xtw.WriteEndElement() 'KAPAT

        xtw.WriteEndDocument()

        xtw.Close()







    End Sub