CREATE PROCEDURE [dbo].[ConvertXML]
@INPUT XML,
@OUTPUT XML OUTPUT
AS
BEGIN
DECLARE @TEMP TABLE (ID INT, NAME NVARCHAR(20));
INSERT @TEMP (ID, NAME)
SELECT USER.VALUE("@ID", "INT"), USER.VALUE(".", "NVARCHAR(20)")
FROM @INPUT.NODES("Users") AS T(USER);
...
SELECT @OUTPUT = (SELECT * FROM @TEMP FOR XML AUTO);
RETURN 0;
END