http://www.w3schools.com/xml/xml_attributes.asp
XML Attributes Must be Quoted
Attribute values must always be quoted. Either single or double quotes can be used. For a person's sex, the person element can be written like this:
<person sex="female">
or like this:
<person sex='female'>
If the attribute value itself contains double quotes you can use single quotes, like in this example:
<gangster name='George "Shotgun" Ziegler'>
or you can use character entities:
<gangster name="George "Shotgun" Ziegler">
Updated to expand based on the newest comment, according the Microsoft universe at least.
XElement.Value Property
public string Value { get; set; }
You can also see refer to this question as well