Shell Programming and Scripting

while read folder
do
  printf '<folder name = "%s">\n' "$folder"
  while read group
  do  
    printf '    <file group = "%s"></file>\n' "$group"
  done < groups.txt
  printf '</folder>\n'
done < folders.txt > Output.xml

/tmp$ cat users
Tom
Harry
Sally
Joe
/tmp$ cat folders
folder1
folder2
folder3
/tmp$ cat x.ksh
for a in $(cat /tmp/folders); do
        for b in $(cat /tmp/users); do
                echo $a" "$b;
        done;
done
/tmp$ ./x.ksh
folder1 Tom
folder1 Harry
folder1 Sally
folder1 Joe
folder2 Tom
folder2 Harry
folder2 Sally
folder2 Joe
folder3 Tom
folder3 Harry
folder3 Sally
folder3 Joe