Hi somnath roy24,
so you need something like this?
XNamespace g = "http://base.google.com/ns/1.0";
XElement rss = XElement.Parse(@"<rss xmlns:g=""http://base.google.com/ns/1.0"" xmlns:receipt=""urn:receipt""> </rss>");
rss.Add(new XElement("channel",
new XElement("item",
new XElement(g + "id"),
new XElement(g + "google_product_category"),
new XElement(g + "image_link"),
new XElement(g + "image_link")
)));
The "+" operator is overloaded for XNamespace...