Dim xmlDoc As MSXML2.DOMDocument60
Dim SPP_ROOT As IXMLDOMElement
Dim SelNodes As IXMLDOMSelection
Set xmlDoc = New DOMDocument60

xmlDoc.async = False
xmlDoc.validateOnParse = False
xmlDoc.Load ("c:\XML.txt")
Set SPP_ROOT = xmlDoc.ChildNodes(1)
For i = 2 To 285
  If Range("B" + Trim(i)).Value <> "Влож. эл-ты" Then
    sp = "//" + Range("A" + Trim(i)).Value
  
    Set SelNodes = SPP_ROOT.SelectNodes(sp)
    If SelNodes.Length > 0 Then _
        Range("G" + Trim(i)).Value = SelNodes(0).Text
  End If
Next i