Elements can have additional information called attributes attached to them. Attributes describe properties of elements. Here is an example of an element with an attribute, emp-num:
An attribute is some data that further describes its element. When comparing an XML document to a database record, a programmer is free to interpret a particular database field as an attribute of the parent element (the record or database row) or as a child element of the parent. Thus, you could also see the previous example as: