In almost all cases FOR XML PATH, the best approach (and the fastest)
CREATE TABLE [tmp]
(
[A] NVARCHAR(32) NULL
, [B] NVARCHAR(32) NULL
, [C] NVARCHAR(32) NULL
);
INSERT INTO [tmp] VALUES
('A','B','666')
,('One more A','And one more B','777');
SELECT A AS [@name]
,B AS [@description]
,C AS [*]
FROM [tmp]
FOR XML PATH('Paramter');
GO
DROP TABLE [tmp];
Result
<Paramter name="A" description="B">666</Paramter>
<Paramter name="One more A" description="And one more B">777</Paramter>