<user>
  <user_name>user1</user_name>
  <tables>
    <table>table1</table>
  </tables>        
  <tables>
    <table>table1_1</table>
  </tables>        
</user> 
<user>       
  <user_name>user2</user_name>
  <tables>
    <table>table2</table>
  </tables>        
</user> 

declare user_name_ CURSOR FOR
select Attributes.Attribute.value
('.','varchar(max)') as AttributeValue
 from @xml_user_struct.nodes('/root/user/user_name') 
				Attributes (Attribute);


declare table_ CURSOR FOR
select Attributes.Attribute.value
('.','varchar(max)') as AttributeValue
 from @xml_user_struct.nodes('/root/user/tables/table') 
				Attributes (Attribute);




declare @user_string varchar(100);
declare @table_string varchar(100);

OPEN user_name_
OPEN table_

FETCH NEXT FROM user_name_ INTO @user_string

-- LOOP 1
WHILE @@FETCH_STATUS = 0
BEGIN

	PRINT @user_string
	FETCH NEXT FROM user_name_  INTO @user_string
	
	FETCH NEXT FROM table_ INTO @table_string
	-- LOOP 2
        WHILE @@FETCH_STATUS = 0
	begin
		PRINT '--> ' + @table_string
		FETCH NEXT FROM table_   INTO @table_string
	end
	close table_;
	deallocate table_;

END

close user_name_;
deallocate user_name_;