<Analysis Value="1" ReplyStatus="1" TestGroupCode="1">
        <AnaComment Type="1" Text="1" />
        <Lab AddressCode="1" Name="1" Address="1" />
      </Analysis>

<Analysis Value="1" ReplyStatus="1" TestGroupCode="1">
        <AnaComment Type="1" Text="1" />
        <Lab AddressCode="1" Name="1" Address="1" />
      </Analysis>
      <Analysis Value="2" ReplyStatus="2" TestGroupCode="2">
        <AnaComment Type="2" Text="2" />
        <Lab AddressCode="2" Name="2" Address="2" />
      </Analysis>

XDocument xdoc = XDocument.Load(xmlFile);
    foreach (XElement phoneElement in xdoc.Element("Sample").Elements("Analysis"))
    {
        XAttribute Value = phoneElement.Attribute("Value");
        XElement Lab = phoneElement.Element("Lab");
        XElement AnaComment = phoneElement.Element("AnaComment");

        if (Value != null && AddressCode != null && AnaComment != null)
        {
            Console.WriteLine("Value: {0}", Value.Value);
            Console.WriteLine("Lab: {0}", AddressCode.Value);
            Console.WriteLine("AnaComment: {0}", AnaComment.Value);
        }
        Console.WriteLine();
    }

XmlDocument doc = new XmlDocument();
        doc.Load(xmlFile);
       XmlNodeList nodeList = doc.SelectNodes("//Sample/Analysis");

        foreach (XmlElement node in nodeList)
        {
            string TestGroupCode = node.GetAttribute("TestGroupCode"), TestMethodCode = node.GetAttribute("TestMethodCode"), AnaName = node.GetAttribute("AnaName"),
            Value = node.GetAttribute("Value"), Unit = node.GetAttribute("Unit"), RefMin = node.GetAttribute("RefMin"), RefMax = node.GetAttribute("RefMax"),
            RefText = node.GetAttribute("RefText"), RefMark = node.GetAttribute("RefMark"), Finding = null;

            XmlNodeList anaCommentList =       node.SelectNodes("//Sample/Analysis/AnaComment");
            foreach (XmlElement childNode in anaCommentList)
            {
                //string Fin = childNode.GetAttribute("AnaComment");
                Finding += childNode.GetAttribute("Text");
                //Console.WriteLine(childNode.GetAttribute("Text"));
                //Не работает
            }
         }

static void Main()
{
    XElement root = XElement.Load("<source file path>");
    foreach(XElement sample in root.Descendants("Sample"))
    {
        RecursiveOutput(sample);
    }
    Console.Read();
}
static void RecursiveOutput(XElement root)
{
    foreach (XElement e in root.Elements())
    {
        Console.Write($"{e.Name} ");
        foreach (XAttribute a in e.Attributes())
        {
            Console.Write($"{a.Name} = {a.Value} ");
        }
        Console.WriteLine();
        RecursiveOutput(e);
    }
}

static void FixedOutput(XElement root)
{
    foreach (XElement e in root.Elements("Analysis"))
    {
        Console.Write($"{e.Name} ");
        foreach (XAttribute a in e.Attributes())
        {
            Console.Write($"{a.Name}={a.Value} ");
        }
        foreach (XElement ce in e.Elements())
        {
            foreach (XAttribute a in ce.Attributes())
            {
                Console.Write($"{a.Name}={a.Value} ");
            }
        }
        Console.WriteLine();
    }
}