declare @xml xml = '<gpx>
<wpt lat="35.0977419" lon="-80.89258">
  <name>10112 Industrial Dr. Pineville, NC 28134, Pineville, NC, 28134</name>
  <desc>10112 Industrial Dr, Pineville, NC 28134, USA</desc>
</wpt>
<wpt lat="30.8276466" lon="-83.9967315">
  <name>323 Industrial Blvd Thomasville, GA 31792, Thomasville, GA, 31792</name>
  <desc>323 Industrial Blvd, Thomasville, GA 31792, USA</desc>
</wpt>
<wpt lat="26.4237949" lon="-81.415628">
  <name>283 E Jefferson St Immokalee, FL 34142, Immokalee, FL, 34142</name>
  <desc>283 Jefferson Ave E, Immokalee, FL 34142, USA</desc>
</wpt>
</gpx>'

SELECT 
  n.value('@lat', 'varchar(100)'),
  n.value('@lon', 'varchar(100)'),
  n.value('desc[1]', 'varchar(100)')
FROM @xml.nodes('/gpx/wpt') Rows(n)

namespace example

declare @xml xml = '<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<worksheet xmlns="https://schemas.openxmlformats.org/spreadsheetml/2006/main" xmlns:r="https://schemas.openxmlformats.org/officeDocument/2006/relationships" xmlns:mc="https://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:x14ac="https://schemas.microsoft.com/office/spreadsheetml/2009/9/ac" mc:Ignorable="x14ac">
<dimension ref="A1:H700"/>
<sheetViews>...</sheetViews>
<sheetFormatPr defaultRowHeight="15" x14ac:dyDescent="0.25"/>
<cols>...</cols>
<sheetData>
<row r="1" spans="1:8" x14ac:dyDescent="0.25">
<c r="A1">
<v>5637163536</v>
</c>
<c r="B1" t="s">
<v>1014</v>
</c>
</row>
<row r="2" spans="1:8" x14ac:dyDescent="0.25">
<c r="A2">
<v>5637163580</v>
</c>
<c r="B2" t="s">
<v>1288</v>
</c>
</row>
</sheetData>

;WITH XMLNAMESPACES('https://schemas.openxmlformats.org/spreadsheetml/2006/main' AS x)
SELECT 
  n.value('x:c[1]/x:v[1]', 'varchar(100)') as Id,
  n.value('x:c[2]/x:v[1]', 'varchar(100)') as Value
FROM @xml.nodes('x:worksheet/x:sheetData/x:row') Rows(n)

output

Id	Value
5637163536	1014
5637163580	1288

Tags: Database