DECLARE @idoc int
DECLARE @doc nvarchar(max)
SET @doc ='
<rows>
<tr>
  <td><a>20.07.2007</a></td> <-- Колонка 1
  <td><a>8:07:15</a></td> <-- Колонка 2
  <td><a></a></td> <-- Колонка 3
  <td><a>0:01</a></td> <-- Колонка 4
  <td><a>0.0000</a></td> <-- Колонка 5
</tr>
<tr>
  <td><a>20.07.2007</a></td>
  <td><a>8:07:42</a></td>
  <td><a>internet.mts.ru</a></td>
  <td><a></a></td>
  <td><a>4</a></td>
  <td><a> 0.0141</a></td>
</tr>
</rows>'

--Create an internal representation of the XML document.
EXEC sp_xml_preparedocument @idoc OUTPUT, @doc

-- Execute a SELECT statement that uses the OPENXML rowset provider.
SELECT *
FROM OPENXML (@idoc, '/rows/tr', 2 )
WITH(
	artist nvarchar(max) '.',
	song nvarchar(max) './td
)