Dim tmp  As MSXML2.DOMDocument
  Dim Name As String
  Set tmp = New MSXML2.DOMDocument
  Name = "c:\Temp\Test2.xml"
  tmp.Load Name
  
   Dim NewUserNode As MSXML2.IXMLDOMElement
   Dim NewUserName As MSXML2.IXMLDOMElement
   Dim root As MSXML2.IXMLDOMNode
   Set root = tmp.documentElement

   Set NewUserNode = tmp.createElement("User")
   Set NewUserName = tmp.createElement("Login")
    NewUserName.Text = "U" & "232"
   NewUserNode.appendChild NewUserName
   root.appendChild NewUserNode
   tmp.Save Name

<?xml version="1.0"?>
<Root>
	<User><Login>U232</Login></User></Root>

<?xml version="1.0"?>
<Root>
    <User>
      <Login>U232</Login>
    </User>
</Root>