CSV to XML

user_id,first_name,last_name
1,George,Washington
2,Abraham,Lincoln
...

<?xml version="1.0" encoding="utf-8" ?> 
<users>
	<user>
		<user_id>1</user_id> 
		<first_name>George</first_name> 
		<last_name>Washington</last_name> 
	</user>
	<user>
		<user_id>2</user_id> 
		<first_name>Abraham</first_name> 
		<last_name>Lincoln</last_name> 
	</user>
	...
</users>

Dim writer As New XmlTextWriter("users.xml", Encoding.UTF8)

writer.WriteStartDocument()
writer.WriteStartElement("users")

Dim reader As New CsvReader("users.csv")

reader.ReadHeaders()

While reader.ReadRecord()
	writer.WriteStartElement("user")

	writer.WriteElementString("user_id", reader.Item("user_id"))
	writer.WriteElementString("first_name", reader.Item("first_name"))
	writer.WriteElementString("last_name", reader.Item("last_name"))

	writer.WriteEndElement()
End While

reader.Close()

writer.WriteEndElement()
writer.WriteEndDocument()
writer.Close()