try this,
declare @idoc int
exec sp_xml_preparedocument @idoc OUTPUT,'<?xml version="1.0" encoding="UTF-8"?><?mso-infoPathSolution name="urn:schemas-microsoft-com:office:infopath:Infopath:-myXSD-2007-04-19T09-42-59" solutionVersion="1.0.0.2" productVersion="12.0.0" PIVersion="1.0.0.0" href="file:///D:\Op-Risk\Infopath\manifest.xsf" ?><?mso-application progid="InfoPath.Document" versionProgid="InfoPath.Document.2"?><my:myFields xmlns:my="http://schemas.microsoft.com/office/infopath/2003/myXSD/2007-04-19T09:42:59" xml:lang="en-us">
<my:EmpID>1349</my:EmpID>
<my:EmpName>shashi</my:EmpName>
<my:EmpDept>rd</my:EmpDept>
</my:myFields>','<root xmlns:my="http://schemas.microsoft.com/office/infopath/2003/myXSD/2007-04-19T09:42:59"/>'
SELECT *
FROM OPENXML(@idoc, '/my:myFields' , 2)
WITH( EmpID VARCHAR(50) 'my:EmpID' ,
EmpName VARCHAR(50) 'my:EmpName',
EmpDept VARCHAR(50) 'my:EmpDept'
)
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