LinqToXml

1-構造

XElement srcTree = new XElement("Root",
    new XElement("Element", 1),
    new XElement("Element", 2),
    new XElement("Element", 3),
    new XElement("Element", 4),
    new XElement("Element", 5)
);
XElement xmlTree = new XElement("Root",
    new XElement("Child", 1),
    new XElement("Child", 2),
    from el in srcTree.Elements()
    where (int)el > 2
    select el
);
Console.WriteLine(xmlTree);

-------------------------------------------------------result

<Root>
  <Child>1</Child>
  <Child>2</Child>
  <Element>3</Element>
  <Element>4</Element>
  <Element>5</Element>
</Root>

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