declare @xml xml	
.................

select cast(@xml as varchar(max))

select cast(@xml as nvarchar(max))

select datalength(@xml), datalength(cast(@xml as nvarchar(max)))

88395	117432

declare @xml xml

set @xml=(select 
'<span id="link_struct_dep"><a href="javascript:gridsController.goToRow(''phones'',''64'','''+ ltrim(str(a.[uid]))+''')">' + [user] + '</a></span>' [user],
--[user],
'<span id="link_struct_dep"><a href="javascript:pagesController.changeOrg('+ltrim(str(id))+')">' + [name] + '</a></span>' [name] 
from #tmp_struct s 
left join accounts a on a.[department]=s.id where [user] is not null and isnull(block,0)!=1 and [uid] not in (10,161,1)  
order by [user]
for xml PATH) 

$(''#grid'').jqGrid({
		datatype: "xmlstring",
        datastr:

$(''#grid'').jqGrid({
		datatype: "xmlstring",
        datastr:

declare @s nvarchar(max) = '$("#grid").jqGrid({....';
set @s = @s + cast(@xml as nvarchar(max));