Parsing XML , where attribute values are columns

[karandama2006]

I'm trying to parse below xml to a row , the only problem is all values mentioned in Attribute are actually column names.

We can see , "C" is a name of column and its value is "value1" and "value2"

I want the values as below

ItemID	c	LoginTimestamp
	value1	11/19/2019 8:01
	value1	11/19/2019 8:30

Can this be achieved without using Pivot ??

<Users>
<Items>
<UserProperty>
<Attribute>ItemID</Attribute>
<Value/>
</UserProperty>
<UserProperty>
<Attribute>c</Attribute>
<Value>value1</Value>
</UserProperty>
<UserProperty>
<Attribute>LoginTimestamp</Attribute>
<Value>11/19/2019 8:01:59 AM</Value>
</UserProperty>
</Items>

<Items>
<UserProperty>
<Attribute>ItemID</Attribute>
<Value/>
</UserProperty>
<UserProperty>
<Attribute>c</Attribute>
<Value>value2</Value>
</UserProperty>
<Attribute>LoginTimestamp</Attribute>
<Value>11/19/2019 8:30:12 AM</Value>
</UserProperty>

</Users>

[karandama2006]

Problem with tPivotToColumnsDelimitedis with the delimitter , because the XML data has  , | ; and other commonly used delimitter

[karandama2006 · Accepted solution]

We used Quotes "" , while Pivoting the content , to avoid issue with delimiters