SET @TXT_DOC = cast((
	SELECT 
		SH_NUM,
		SH_NUM_IT
	FROM	#T T 
	FOR XML PATH('ROW'),elements) AS varchar(MAX))

SET @TXT_DOC ='<?xml  version="1.0" encoding="UTF-8"?><root>' + @TXT_DOC+'</root>'


CREATE TABLE ##T_SH
	(
		--IMG IMAGE пробовала как IMAGE , пробовала varchar(max)
		IMG nvarchar(max)
	)

	INSERT INTO ##T_SH
	SELECT @TXT_DOC 

SET @SQL = 'bcp " SELECT IMG FROM ##T_SH " QUERYOUT ' + @NET_FLDR + 
				+ '\' + cast(@CU_ID as varchar) + '\' + CONVERT(varchar,getdate(),112) + '.xml  -c -Cutf8 -w -r -T -S ' + @@SERVERNAME 

SET @TXT_DOC ='<?xml  version="1.0" encoding="windows-1251"?><root>' + @TXT_DOC+'</root>'

SET @SQL = 'bcp " SELECT IMG FROM ##T_SH " QUERYOUT ' + @NET_FLDR + 
				+ '\' + cast(@CU_ID as varchar) + '\' + CONVERT(varchar,getdate(),112) + '.xml -w -C1251 -n -T -S ' + @@SERVERNAME