As all of us know xml is platform independent language so we can use xml in ANOTHER platforms very easily. In vb.net we use XmlTextWriter class to CREATE new xml file. And code is given below:-

Imports System.Xml
Public Class Form1
Private Sub Btnxmlcreate_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Btnxmlcreate.Click
Dim writer As New XmlTextWriter("xmlfilename.xml", System.Text.Encoding.UTF8)
writer.WriteStartDocument(True)
writer.Formatting = Formatting.Indented
writer.Indentation = 2
writer.WriteStartElement("Table")
createxmlNode(1, "interviewqsn.com")
createxmlNode(2, "getproductprice.com")
writer.WriteEndElement()
writer.WriteEndDocument()
writer.Close()
END Sub
Private Sub createxmlNode(ByVal pID As String, ByVal pName As String, ByVal pPrice As String, ByVal writer As XmlTextWriter)
writer.WriteStartElement("Product")
writer.WriteStartElement("Product_id")
writer.WriteString(pID)
writer.WriteEndElement()
writer.WriteStartElement("Product_name")
writer.WriteString(pName)
writer.WriteEndElement()
writer.WriteEndElement()
End Sub
End Class