XML attribute
From Wiki @ Karl Jones dot com
In XML, an attribute represents a Attribute–value pair.
When to use elements versus attributes
Principles of XML design: When to use elements versus attributes:
The oldest question asked by adopters of XML is when to use elements and when to use attributes in XML design.As with most design issues, this question rarely has absolute answers, but developers have also experienced a lack of very clear guidelines to help them make this decision.
Source: http://www.ibm.com/developerworks/library/x-eleatt/