Short untested example of what some XDocument/LINQ usage in C# would convert to in VB.Net with XML literals

xdocument_linq_vb

// http://stackoverflow.com/questions/1542073/xdocument-or-xmldocument
// Customers is a List<Customer>
XElement customersElement = new XElement("customers",
    customers.Select(c => new XElement("customer",
        new XAttribute("name", c.Name),
        new XAttribute("lastSeen", c.LastOrder)
        new XElement("address",
            new XAttribute("town", c.Town),
            new XAttribute("firstline", c.Address1),
            // etc
    ));

' Customers is a List(Of Customer)
Dim customersElement =
	<customers>
		<%= From c In Customers Select
			<customer name=<%= c.Name %> lastSeen=<%= c.LastOrder %>>
				<address town=<%= c.Town %> firstline=<%= c.Address1 %> ...etc... />
			</customer>
		%>
	</customers>