This code should work for you. It is pretty much self-explanatory, and adaptation should be easy. To complement this code with other actions, you may find it helpful to record a macro, if you need to check what is the (approximate) code for a given task.
Sub xls2xml()
Dim rng1 As Range, rng2 As Range, cl As Range
Set rng1 = Range("A2")
Set rng1 = Range(rng1, rng1.End(xlDown))
For Each cl In rng1
Call dump_xml_line(cl)
Next cl
End Sub
Sub dump_xml_line(cl As Range)
Debug.Print "<item>"
Debug.Print " <title>" & cl.Text & "</title>"
Debug.Print " <address>" & cl.Offset(0, 2).Text & "</address>"
Debug.Print " <phone>" & cl.Offset(0, 1).Text & "</phone>"
Debug.Print " <cell>" & cl.Offset(0, 3).Text & "</cell>"
Debug.Print "</item>"
End Sub
Then you can copy the output from the immediate window.
Good luck.
EDIT To write to file instead of the immediate window, use the following (also self-explanatory) (see How can I write to a text file reliably from Excel VBA?)
Sub xls2xml_2()
Dim rng1 As Range, rng2 As Range, cl As Range
Set rng1 = Range("A2")
Set rng1 = Range(rng1, rng1.End(xlDown))
Dim strPath As String
strPath = "test2.txt"
Dim fnum As Integer
fnum = FreeFile()
Open strPath For Output As #fnum
For Each cl In rng1
Call write_xml_line_2(cl, fnum)
Next cl
Close #fnum
End Sub
Sub write_xml_line_2(cl As Range, fnum As Integer)
Print #fnum, "<item>"
Print #fnum, " <title>" & cl.Text & "</title>"
Print #fnum, " <address>" & cl.Offset(0, 2).Text & "</address>"
Print #fnum, " <phone>" & cl.Offset(0, 1).Text & "</phone>"
Print #fnum, " <cell>" & cl.Offset(0, 3).Text & "</cell>"
Print #fnum, "</item>"
End Sub
There is yet another option (see How to create and write to a txt file using VBA):
Sub xls2xml_1()
Dim rng1 As Range, rng2 As Range, cl As Range
Set rng1 = Range("A2")
Set rng1 = Range(rng1, rng1.End(xlDown))
Dim strPath As String
strPath = "test1.txt"
Dim fso As Object
Set fso = CreateObject("Scripting.FileSystemObject")
Dim oFile As Object
Set oFile = fso.CreateTextFile(strPath)
For Each cl In rng1
Call write_xml_line_1(cl, oFile)
Next cl
oFile.Close
Set fso = Nothing
Set oFile = Nothing
End Sub
Sub write_xml_line_1(cl As Range, oFile As Object)
oFile.WriteLine "<item>"
oFile.WriteLine " <title>" & cl.Text & "</title>"
oFile.WriteLine " <address>" & cl.Offset(0, 2).Text & "</address>"
oFile.WriteLine " <phone>" & cl.Offset(0, 1).Text & "</phone>"
oFile.WriteLine " <cell>" & cl.Offset(0, 3).Text & "</cell>"
oFile.WriteLine "</item>"
End Sub