'Im Modul
Private TrackDOMDoc As DOMDocument
Private RootNode As IXMLDOMNode
Private ElemKnot As IXMLDOMNode
Private ElemData As IXMLDOMElement
Private Const strISO As String = " encoding=""UTF-8"""

 
  'In der Funktion
  Set TrackDOMDoc = Nothing
  Set TrackDOMDoc = New DOMDocument
  Set Instruction = TrackDOMDoc.createProcessingInstruction("xml", _
    "version=""1.0""" & strISO)
  Call TrackDOMDoc.insertBefore(Instruction, TrackDOMDoc.childNodes.item(0))
  Set RootNode = TrackDOMDoc.createNode(1, "kml", "www") ', 
  ' "http://earth.google.com/kml/2.0"
  TrackDOMDoc.appendChild RootNode
  Set ElemKnot = TrackDOMDoc.createElement("Placemark")
  RootNode.appendChild ElemKnot
 
  Set ElemData = TrackDOMDoc.createElement("Description")
  ElemKnot.appendChild ElemData
  ElemData.Text = "Path in Google Earth"
 
  Call TrackDOMDoc.Save(App.Path & "\Track.xml")

'So sieht das Ergebnis im Aufruf aus:
  <?xml version="1.0" encoding="UTF-8" ?> 
- <kml xmlns="http://earth.google.com/kml/2.0">
  <Placemark xmlns="" /> 
  </kml>