attribute vs value

Hi.

   I was wondering if any one knows when to use an attribute versus a value in a XML
document.  Example 1 and 2 both convey the same information. Example 1 uses attributes and Example 2 uses values.

Thanks.

Example 1
<xml>
 <person name='Julie' sex='F'/>
 <person name='Marc sex='M'/>
</xml>

Example 2
<xml>
 <person>
    <name>Julie</name>
    <sex>F</sex>
 </person>
 <person>
    <name>Marc</name>
    <sex>M</sex>
  </person>
</xml>
 
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