declare @XML xml =
'<root>
<item id="1">
<item_number>IT23</item_number>
<title>Item number twenty-three</title>
<setting>5 to 20</setting>
<parameter>10 to 16</parameter>
<new_node>data</new_node>
</item>
<item id="2">
<item_number>RJ12</item_number>
<title>Another item with a 12</title>
<setting>7 to 35</setting>
<parameter>1 to 34</parameter>
<new_node>goes</new_node>
</item>
<item id="3">
<item_number>LN90</item_number>
<title>LN with 90</title>
<setting>3 to 35</setting>
<parameter>9 to 50</parameter>
<new_node>here</new_node>
</item>
</root>'
declare @SQL nvarchar(max) = ''
declare @Col nvarchar(max) = ', T.N.value(''[COLNAME][1]'', ''varchar(100)'') as [COLNAME]'
select @SQL = @SQL + replace(@Col, '[COLNAME]', T.N.value('local-name(.)', 'sysname'))
from @XML.nodes('/root/item[1]/*') as T(N)
set @SQL = 'select '+stuff(@SQL, 1, 2, '')+' from @XML.nodes(''/root/item'') as T(N)'
thanks