Linq – Sample

            XElement e = XElement.Load("c:\\LandD.xml");  

            // Retrieve a list of bugs marked as "Not a Bug"
            var query =
                from c in e.Descendants("defect-event").Elements()
                where (string)c.Attribute("field-value") == "Not a Bug"
                select c.Parent.Parent.Element("record-id").Value;  

            // Print distinct bug numbers
            foreach (string d in query.Distinct())
                Console.Write("{0},", d);  

            Console.WriteLine();  

            // Print count (distinct)
            Console.WriteLine("Total number of 'Not a Bug' bugs: {0}", query.Distinct().Count());
            Console.Read();