<?xml version="1.0" encoding="windows-1251"?>
<message>
<datetime>
<day>20120731</day>
</datetime>
<area>
<names>Рынок</names>
                <frukt name="Яблоко">
                <sort code="01">
                <value>125000</value>
                </sort>
                <sort code="02">
                <value>5000</value>
                </sort>
                </frukt>
                <frukt name="Вишня">      
                <sort code="03">
                <value>200000</value>
                </sort>
                <sort code="04">
                <value>15000</value>
                </sort>
                </frukt>
</area>
</message>

<?PHP 
  $xml = simplexml_load_file('2.xml');

    foreach ($xml->area->frukt as $frukt)

   {  $name = $frukt['name'];

     $name = iconv ("UTF-8","windows-1251",$name);

      echo "$name <br>";

                foreach ($xml->area->frukt->sort as $sort) {

                $code = $ sort ['code'];

               $code = iconv ("UTF-8","windows-1251",$code);

                $value = $sort ->value;

                $value = iconv ("UTF-8","windows-1251",$value);

                echo " $code , $value <br>"; }

       }
   ?>