In XML, I can define a tag as either Attribute or Element, which better?

In Part 1, I define the Title as a Attribute, and in Part 2, I define the Title as a Element, which better?

when I use TreeView and GridView control in ASP.Net 2.0, I find it is very advantageous to use Attribute.

but I'm not sure when I need to use Attribute, and when I need to use Element!




//---------------------------Part 1-----------------------------------------

<Folder xmlns="http://www.hellocw.com/onlinebookmark" Name="Root" Id="a6dce8fe-749c-4e38-ab2f-3d03d9711b3d">

<Bookmark BId="f8dce8hj-846c-4e38-ab2f-6d03d9711b80"
Title="CodeGuru Forums - ASP.NET"
Url="http://www.codeguru.com/"
Description="This is a good site"
InputDate="2005-10-29"
IsPrivate="false">
</Bookmark>

<Bookmark BId="fgdce3ak-846c-4e38-ab2f-8i03d9711b23"
Title="We ll e-mail your press release"
Url="http://www.dpdirectory.com/"
Description="This is a new site"
InputDate="2004-11-23"
IsPrivate="true">
</Bookmark>

<Folder Name="Card" Id="b8dcf8fe-749c-4e38-ab2f-6d03d9711b8j">
<Bookmark BId="ghdce3ak-456c-4e38-ab2f-5h02d9711b67"
Title="Welcome to ePassporte"
Url="https://www.epassporte.com/"
Description="This is a big site"
InputDate="2004-08-12"
IsPrivate="false">
</Bookmark>

<Bookmark BId="fkdfh3a8-456c-6y38-jk2f-5h0gh9711b45"
Title="Keystone DreamCard"
Url="https://www.mydreamcardonline.com"
Description="Please note"
InputDate="2004-09-25"
IsPrivate="false">
</Bookmark>

<Folder Name="Type" Id="hkdcf8fe-749c-4e38-ab2f-6d03d9711bfg">
</Folder>

</Folder>


<Folder Name="CD" Id="f5dcf8fe-749c-4e38-ab2f-6d03d9711bdf">
</Folder>

</Folder>


//---------------------------Part 1-----------------------------------------



//---------------------------Part 2-----------------------------------------
<?xml version="1.0" encoding="utf-8" ?>

<Folder Name="Root" Id="a6dce8fe-749c-4e38-ab2f-3d03d9711b3d">

<Bookmark>

<Title>CodeGuru Forums - ASP.NET</Title>
<Url>http://www.codeguru.com/</Url>
<Description>This is a good site</Description>
<InputDate> 2005-12-5</InputDate>
<IsPrivate>False</IsPrivate>

</Bookmark>

<Bookmark>

<Title>We'll e-mail your press release</Title>
<Url>http://www.dpdirectory.com/</Url>
<Description>This is a good site</Description>
<InputDate> 2004-12-5</InputDate>
<IsPrivate>False</IsPrivate>

</Bookmark>

<Folder Name="Card" Id="b8dcf8fe-749c-4e38-ab2f-6d03d9711b8j">

<Bookmark>

<Title>Welcome to ePassporte</Title>
<Url>https://www.epassporte.com/</Url>
<Description>Very Good</Description>
<InputDate> 2004-08-5</InputDate>
<IsPrivate>True</IsPrivate>

</Bookmark>


<Bookmark>

<Title>Keystone DreamCard</Title>
<Url>https://www.mydreamcardonline.com</Url>
<Description>Please note</Description>
<InputDate> 2004-08-5</InputDate>
<IsPrivate>True</IsPrivate>

</Bookmark>

</Folder>

</Folder>
//---------------------------Part 2-----------------------------------------