DECLARE @orderInfo VARCHAR(4000)
SET @orderInfo = 
'<salesOrder orderNumber="100001" customerNumber="JAC001" orderDate="01-01-2007">
  <lineItems>
    <item itemNumber="A001" qty="10" rate="10.5" />
    <item itemNumber="A002" qty="20" rate="11" />
    <item itemNumber="A003" qty="30" rate="13" />
  </lineItems>
</salesOrder>'

-- Initialize XML handle
DECLARE @hdoc INT    
EXEC sp_xml_preparedocument @hdoc OUTPUT, @OrderInfo

-- select the records
SELECT x.orderNumber, x.customerNumber, x.orderDate
	FROM OPENXML ( @hdoc, '/salesOrder', 1 ) WITH (
		orderNumber VARCHAR(20) '@orderNumber',
		customerNumber VARCHAR(20) '@customerNumber',
		orderDate DATETIME '@orderDate'
	) AS x

-- Release XML handle
EXEC sp_xml_removedocument @hdoc