参考代码
For Each f As String In FileSys.GetFiles("C:\Users\dv rrxaI600 007\Downloads\fa piao\Jskp")
Dim txt As String = FileSys.ReadAllText(f, Encoding.utf8)
Dim xmlDoc As New System.XML.XmlDocument
xmlDoc.Loadxml(txt.Trim)
Dim ndList = xmlDoc.GetElementsByTagName("Sph")
For Each dr As object In ndlist
Dim ndr As Row = Tables("表A").addnew
For Each n As System.XML.XmlNode In dr.childNodes
output.show(n.Name & " = " & n.InnerText)
If n.name = "Spmc" Then
ndr("客户名称") = n.innertext
End If
If n.name = "sl" Then
ndr("数量") = val(n.innertext)
End If
Next
Next
Next