Public Class Form1

    Private Sub Form1_Load(ByVal sender As System.Object, _

         ByVal e As System.EventArgs) Handles MyBase.Load

        Dim strItemNumber As String

        'set up the xml doc

        Dim eConnect As XElement = _

            <eConnect>

                <SOPTransactionType>

                    <taSopLineIvcInsert_Items>

                        <taSopLineIvcInsert>

                            <ITEMNMBR>100</ITEMNMBR>

                        </taSopLineIvcInsert>

                        <taSopLineIvcInsert>

                            <ITEMNMBR>101</ITEMNMBR>

                        </taSopLineIvcInsert>

                        <taSopLineIvcInsert>

                            <ITEMNMBR>102</ITEMNMBR>

                        </taSopLineIvcInsert>

                    </taSopLineIvcInsert_Items>

                </SOPTransactionType>

            </eConnect>

        'loop through the doc and empty target elements

        For Each SOPTransactionType In eConnect.Elements("SOPTransactionType")

            Dim taSopLineIvcInsert_Items As XElement = _

                SOPTransactionType.Element("taSopLineIvcInsert_Items")

            For Each taSopLineIvcInsert In _

                taSopLineIvcInsert_Items.Elements("taSopLineIvcInsert")

                strItemNumber = taSopLineIvcInsert.Element("ITEMNMBR")

                'need to be able to evaluate the contents of the node 

                'and possibly delete it.

                If strItemNumber = "100" Or strItemNumber = "101" Then

                    'Remove won't work, so we use RemoveAll to EMPTY the node

                    taSopLineIvcInsert.RemoveAll()

                End If

            Next

        Next

        'now we make a second pass, and query all the empty nodes, 

        Dim x As New Xml.XmlDocument

        Dim query = _

            From c In _

eConnect.<SOPTransactionType>.<taSopLineIvcInsert_Items>.<taSopLineIvcInsert> _

            Where c.HasElements = False _

            Select c

        'and delete them

        query.Remove()

        x.LoadXml(eConnect.ToString)

        Me.RichTextBox1.Text = eConnect.ToString

    End Sub

End Class