declare @xml xml
set @xml = '<Root><A>a1</A><B>b1</B><C>c1</C><D><E>e1</E></D><F>f1<G>g1</G></F></Root>'
select
element.value('fn:local-name(.)', 'varchar(max)') as Element,
element.value('text()[1]', 'varchar(max)') as Value
from @xml.nodes('/*//*') as nodes(element)
ВЫВОД:
Element Value
-------- ----------
A a1
B b1
C c1
D NULL
E e1
F f1
G g1
(7 row(s) affected)