DECLARE @t Table
(	
	XMLCol XML
)

INSERT INTO @t Values('<RESPONSE>
  <EXPR>CHF</EXPR>
  <EXCH>USD</EXCH>
  <AMOUNT>1</AMOUNT>
  <NPRICES>1</NPRICES>
  <CONVERSION>
    <DATE>Fri, 01 Jun 2012 22:50:00 GMT</DATE>
    <ASK>1.7956</ASK>
    <BID>1.7946</BID>
  </CONVERSION>
  <EXPR>EUR</EXPR>
  <EXCH>USD</EXCH>
  <AMOUNT>1</AMOUNT>
  <NPRICES>1</NPRICES>
  <CONVERSION>
    <DATE>Sat, 02 Jun 2012 22:50:00 GMT</DATE>
    <ASK>1.1794</ASK>
    <BID>1.1787</BID>
  </CONVERSION>
</RESPONSE>')

SELECT x.y.value('(EXPR)[1]','VARCHAR(3)') AS 'EXPR'
, x.y.value('(EXCH)[1]','VARCHAR(3)') AS 'EXCH'
, x.y.value('(/RESPONSE/CONVERSION/DATE)[1]','VARCHAR(30)') AS 'DATE'
, x.y.value('(/RESPONSE/CONVERSION/ASK)[1]','FLOAT') AS 'ASK'
, x.y.value('(/RESPONSE/CONVERSION/BID)[1]','FLOAT') AS 'BID'
FROM @t as t
CROSS APPLY t.XMLCol.nodes('/RESPONSE') AS x(y)

EXPR	EXCH	DATE	ASK	BID
CHF	USD	Fri, 01 Jun 2012 22:50:00 GMT	1.7956	1.7946
EUR	USD	Fri, 01 Jun 2012 22:50:00 GMT	1.1794	1.1787

DECLARE @t XML
SET @t = '<RESPONSE>
  <EXPR>CHF</EXPR>
  <EXCH>USD</EXCH>
  <AMOUNT>1</AMOUNT>
  <NPRICES>1</NPRICES>
  <CONVERSION>
    <DATE>Fri, 01 Jun 2012 22:50:00 GMT</DATE>
    <ASK>1.7956</ASK>
    <BID>1.7946</BID>
  </CONVERSION>
  <EXPR>EUR</EXPR>
  <EXCH>USD</EXCH>
  <AMOUNT>1</AMOUNT>
  <NPRICES>1</NPRICES>
  <CONVERSION>
    <DATE>Sat, 02 Jun 2012 22:50:00 GMT</DATE>
    <ASK>1.1794</ASK>
    <BID>1.1787</BID>
  </CONVERSION>
</RESPONSE>'

SELECT x.y.value('(for $x in (//EXPR)
		return
			if ($x << . and $x) then $x else ()
	)[last()]','VARCHAR(3)') AS 'EXPR'
, x.y.value('(for $x in (//EXCH)
		return
			if ($x << . and $x) then $x else ()
	)[last()]','VARCHAR(3)') AS 'EXCH'
, x.y.value('(DATE/text())[1]','VARCHAR(30)') AS 'DATE'
, x.y.value('(ASK/text())[1]','FLOAT') AS 'ASK'
, x.y.value('(BID/text())[1]','FLOAT') AS 'BID'
FROM @t.nodes('/RESPONSE') T(c)
CROSS APPLY T.c.nodes('CONVERSION') AS x(y)

if ($x << .) then $x else ()