DECLARE @x XML
SET @x = '
<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>'

SELECT 
	x.item.value('@itemNumber[1]','varchar(10)') AS ItemNumber,
	x.item.value('@qty[1]','int') AS Qty,
	x.item.value('@rate[1]','float') AS Rate
FROM @x.nodes('//item') AS x(item)