<?xml version='1.0'?>  
<music>  
   <interpret id='123'>  
      <name>Elvis</name>  
      <song>Kentucky Rain</song>  
   </interpret>  
   <interpret id='124'>  
      <name>Beatles</name>  
      <song>Yesterday</song>  
   </interpret> 
   <interpret id='125'>  
      <name>Jimi Hendrix</name>  
      <song>Foxy Lady</song>  
   </interpret>  
</music>

Auslesen per PHP:

<?php 
$xmlFile = 'interpret.xml';
if (file_exists($xmlFile)) { 

    $xml = simplexml_load_file($xmlFile); 

    foreach ( $xml->interpret as $user )   
        {   
           echo 'Id: ' . $user['id'] . '<br>';
           echo 'Name: ' . $user->name . '<br>';
           echo 'Song: ' . $user->song . '<br><br>';
        }      
} else { 
    exit("Datei $xmlFile kann nicht geöffnet werden."); 
} 
?>