SELECT
	id,
	url,
	desc
FROM 
	YourTable
FOR XML PATH('item'), ROOT('Merchant');

quote:

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Originally posted by sunitabeck

You would write a select query from your table as you normally would, but then specify XML path with the appropriate node and root names - for example like shown below, where I am showing only 3 columns. You will need to add all the other columns to the select query.

SELECT
	id,
	url,
	desc
FROM 
	YourTable
FOR XML PATH('item'), ROOT('Merchant');

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