Sub Main()
Dim sh As Worksheet
Set sh = Sheets("シート名")
Dim i As Integer
Dim j As Integer
i = 2
j = 1
Do While sh.Cells(i, 1) <> ""
Dim line As String
Dim header As String
Dim v As String
j = 2
line = "<record>" & vbCrLf
Do While sh.Cells(1, j) <> ""
header = sh.Cells(1, j)
v = sh.Cells(i, j)
line = line & " " & "<" & header & ">" & v & "</" & header & ">" & vbCrLf
j = j + 1
Loop
line = line & "</record>" & vbCrLf
i = i + 1
OutputFile (line)
Loop
End Sub
Sub OutputFile(str As String)
Dim intFF As Integer
intFF = FreeFile
Open "path\to\data.xml" For Append As #intFF
Print #intFF, str;
Close #intFF
End Sub