XNamespace ns = "http://schemas.devleap.com/Customers";
XElement destinationXmlCustomers =
new XElement(ns + "customers",
new XAttribute(XNamespace.Xmlns + "c", ns),
from c in sourceXmlCustomers.Elements("customer")
where c.Attribute("country").Value == "Italy"
select new XElement(ns + "customer",
new XElement(ns + "name", c.Attribute("name")),
new XElement(ns + "city", c.Attribute("city"))));
