با انتقال عبارت string از xml به loop کار انجام شد. با سپاس مجدد از جناب mazoolagh


"<to>@M</to>" & _
"<texts>@T</texts>" & _


Do Until Mobiles.EOF
Msg = IIf(Msg = "", "<string>" + Mobiles!Message + "</string>", Msg + "<string>" + Mobiles!Message + "</string>")
M = IIf(M = "", "<string>" + Mobiles!Mobile + "</string>", M + vbCrLf + "<string>" + Mobiles!Mobile + "</string>")
Mobiles.MoveNext
Loop