This example is also from th AppDev:
var doc = CreateDocument(); // returns an XDocument
var items = from item in doc.Descendants("Item")
where (string)item.Parent.Attribute("Name") == "Breads"
select item;
now transforming the xml to a new format:
XElement transformed = new XElement("items",
from item in items
select new XElement("item",
new XAttribute("ItemName", (string)item.Element("Name")),
new XAttribute("Price", (string)item.Element("Price))));