You can write XML data into a physical XML file using below C# code:

private static void WriteXML()
{
   string fileName = @"C:\Projects\temp.xml";
   MemoryStream ms = new MemoryStream();
   XmlWriterSettings settings = new XmlWriterSettings();
   settings.Indent = true;
   using (XmlWriter writer = XmlWriter.Create(ms, settings))
   {
       writer.WriteStartDocument(true);
       writer.WriteStartElement("comments");
       writer.WriteStartElement("comment");
       writer.WriteAttributeString("id", "CommentID");
       writer.WriteAttributeString("approved", "Yes");
       writer.WriteElementString("date", DateTime.Now.ToString());
       writer.WriteElementString("author", "UserName");
       writer.WriteElementString("email", "UserName@gmail.com");
       writer.WriteElementString("country", "USA");
       writer.WriteElementString("ip", "10.157.117.123");
       writer.WriteElementString("website", "http://www.etechplnet.com");
       writer.WriteElementString("content", "Hi, Great Article, Thanks");
       writer.WriteEndElement();
       writer.WriteEndElement();
   }
   using (FileStream fs = File.Open(fileName, FileMode.Create, FileAccess.Write))
   {
       ms.WriteTo(fs);
       ms.Dispose();
   } 
}

XML data written by the above code looks like:

<comments>
  <comment id="CommentID" approved="Yes">
    <date>06/08/2010 2:21:00 AM</date>
    <author>UserName</author>
    <email>UserName@gmail.com</email>
    <country>USA</country>
    <ip>10.157.117.123</ip>
    <website>http://www.etechplnet.com</website>
    <content>Hi, Great Article, Thanks</content>
  </comment>
</comments>