Converting multi line flat file records to XML   

Similar to my earlier post I have a different flat file that has mutiple 
lines that make up different entitties of a single record and I need to 
convert this to XML.

For example, line 1 is  Customer billing information, line 2 is Customer 
shipping information, line 3 is Order information (#, date, totals etc...) 
and line 4...n is Order line items (item#, qty, unit price, line total). At 
line n+1 the second customer billing information repeats...

What is the best way to convert this to XML? I came across some products/ 
libraries in the java world for similar stuff - XFlat from Unidex 
http://www.unidex.com/ , Xi (http://www.ananas.org/xi/) and ServingXML 
(http://servingxml.sourceforge.net/) to do similar stuff.

Are there anything in the .NET side?

TIA

date: Wed, 1 Jul 2009 17:10:23 -0500   author:   Shikari Shambu