uses XMLIntf, XMLDoc, INIFiles;
procedure INI2XML(const pINIFileName: string; const pXML: IXMLNode;
 const AsAttributes: Boolean = true);
var
 lINIFile: TIniFile;
 lSections, lItems: TStringList;
 iSections, iItems: integer;
 lNode: IXMLNode;
begin
 lINIFile := TIniFile.Create(pINIFileName);
 try
  lSections := TStringList.Create;
  try
  lItems := TStringList.Create;
  try
  lINIFile.ReadSections(lSections);
  for iSections := 0 to pred(lSections.Count) do
  begin
  lItems.Clear;
  lINIFile.ReadSection(lSections[iSections], lItems);
  lNode := pXML.AddChild(StringReplace(lSections[iSections], ' ', '',
  [rfReplaceAll]));
  for iItems := 0 to pred(lItems.Count) do
  begin
  if AsAttributes then
  lNode.Attributes[lItems[iItems]] :=
  lINIFile.ReadString(lSections[iSections], lItems[iItems], '')
  else
  lNode.AddChild(lItems[iItems]).Text :=
  lINIFile.ReadString(lSections[iSections], lItems[iItems], '');
  end;
  lNode := nil;
  end;
  finally lItems.Free;
  end;
  finally lSections.Free;
  end;
 finally lINIFile.Free;
 end;
end;