DECLARE @ItemMessage XML

SET @ItemMessage=cast(N'<?xml version="1.0" encoding="utf-16"?>

<A>

  <B id="32dcd7ee-530b-4551-8946-071934753476" value="5">

    <C>1</C>

  </B>

  <B id="C7A9D074-4C82-4192-8AFB-DE89CE00E4FD" value="2">

    <C>2</C>

  </B>

</A>' as xml)

SELECT T.c.value('@id','uniqueidentifier') as id,

T.c.value('@value','decimal(12,5)') as value,

T.c.value('(C/text())[1]','int') as c

FROM @ItemMessage.nodes('A/B') AS T(c)