An XML document literal is identified by the XML declaration at the start of the literal. Although each XML document literal must have exactly one root XML element, it can have any number of XML processing instructions and XML comments.
An XML document literal cannot appear in an XML element.
An XML literal can span multiple lines without using line continuation characters. This enables you to copy content from an XML document and paste it directly into a Visual Basic program.
The Visual Basic compiler converts the XML document literal into calls to the XDocument and XDeclaration constructors.