How do you change a TXT file to a XML?

An easy way would be to open the TXT file using Notepad or a comparable program, hit Ctrl+a to select all, Ctrl+c to copy, open up Microsoft Word 2007, hit Ctrl+v to paste, and save that as a XML doc.

An even easier way would be just to change the .txt extension to .xml, this should work as long as your etxt file has the correct xml syntaxt to denote an xml file eg

<xml> - denotes start of xml file

</xml> denotes end of xml file