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 name="nameValue"> <!-- your comment --> <another>anotherValue</another> <item name="i" value="1"></item> <item name="j" value="2"></item> </sample> </root>