Do yourself a favor, go to your local bookstore and get a book about XML. I have one by MSPress called XML Step by Step. You’ll learn about what makes an XML document an XML document.
An element is an XML element, an Attribute is an attribute of the element. So you could have a customer element like this:
Those times are so close because I split these posts away from the topic that he posted this offtopic question in. I wondered about the same thing though, because if you already read a book about XML, and you don’t know the difference between elements and attributes, it’s not a very good book.