declare
doc dbms_xmldom.DOMDocument;
xt xmltype;
cursor cur1 is 
select xmlconcat(xmlelement("EDETAILS",xmlelement("EMPNO",empno),xmlelement("EMPNAME",ename))) from emp;
begin
open cur1;
loop
fetch cur1 into xt;
exit when cur1%notfound;
doc := dbms_xmldom.newDOMDocument(xt);
dbms_xmldom.writetofile(doc,'/tmp/s1.txt');
end loop;
close cur1;
end;

   	EMPNO	ENAME
1	8786	BALU
2	85978	RAMESH
3	23	23
4	555	RAJ
5	7678	BALAJI

<EDETAILS>
  <EMPNO>7678</EMPNO>
  <EMPNAME>BALAJI</EMPNAME>
</EDETAILS>