You will almost certainly find that there are utilities that operate at the ODBC level that will do this for you.
If you are doing it yourself - the "database to XML" conversion just involves picking up a recordset and writing suitable tags around each record and field. Top and tail the whole lot with a single element - say, <RecordSet> and you're done.
On the "XML to database" side, you will need to parse the XML, perhaps with MSXML and then make the necessary database calls to add records to the database.
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