I prefer to use
XDocument class[
^].
Dim result = xdoc.Root.Descendants("Feature") _
.SelectMany(Function(x) x.Descendants("Attribute") _
.Select(Function(y) New With _
{ _
.Future = x.Attribute("Name").Value, _
.Name = y.Element("Name").Value, _
.Value = y.Element("Value").Value _
}) _
) _
.ToList()
Result:
Future Name Value
elCABL DSS Code 21
elCABL Depth (m) 0.8
elCABL Class B
elPole DSS Code 23