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You can use LINQ to XML in C# to retrieve the content of an XML element that has the same tag but a different attribute value. Here's an example code snippet:

XDocument doc = XDocument.Load("example.xml");
string attributeValue = "foo";
string elementValue;

XElement element = doc.Descendants("TagName")
                     .Where(e => e.Attribute("AttributeName").Value == attributeValue)
                     .FirstOrDefault();

if (element != null)
{
    elementValue = element.Value;
}

This code loads an XML file into an XDocument object, specifies the attribute value you want to search for, and then retrieves the first element that has the tag name you're looking for and the specified attribute value. Once you have the element, you can access its value by using the Value property. If the element is null, then you know that no element with the specified tag name and attribute value exists in the document.