Hi,
PL/SQL package DBMS_XMLGEN creates XML documents from SQL query results. It retrieves an XML document as a CLOB or XMLType value.
Just execute the SQL Statement :
select dbms_xmlgen.getxml('select user_name from fnd_user where rownum < 4') from dual
and in DBMS_OUTPUT you will get the xml data hierarchy and save it as .xml.
Thanks,
Bijender Singh