PHP function to merge XML files

Hello,
i need a PHP function that merges two XML files (from the URL) and writes one.
One file contains product data, SKU, photos, category and description in the format:
<AttrList>
<element Name = "Product" Value = "Windows Server 2019" />
<element Name = "Type of Product" Value = "Original Equipment Installer (OEI)" />
<element Name = "Users per License" Value = "5 CALs" />
<element Name = "Product Validity" Value = "No time limit" />
<element Name = "Language" Value = "English" />
<element Name = "Abbreviated Description" Value = "Windows Server CAL 2019 English 1pk DSP OEI 5 Clt User CAL" />
</AttrList>

In the second file CODE, prices and availability.

These two files must be merged in common with all SKU matching data (same in both files).
The description must be in HTML format:

<ul>
<li> item name: value </li>
<li> item name: value </li>
</ st>

Thank you
ONLY FINAL BIDS!!!