Code Note

SELECT

        ‘nameValue’ AS “@name”,

        CAST(‘<!– your comment –>’ AS xml),

        ‘anotherValue’ AS “another”,

        (SELECT ‘i’ AS “@name”, ‘1′ AS “@value” FOR XML PATH(‘item’), TYPE),

        (SELECT ‘j’ AS “@name”, ‘2′ AS “@value” FOR XML PATH(‘item’), TYPE)

FOR XML PATH(’sample’), ROOT(‘root’)

output

<root>

  <sample […]