Go to Gateway of tally => Click on Display => Display menu will be appear => Click on statement of accounts => Statement of accounts window will be appear => Click on statistics => Statistics window will be appear => Press enter on Stock items which is show in right side of statistics window =>  List of stock items will be appear => Press "ALT+E" for export => Exporting list of items window will be appear => Set options:---

1.Language                                                         :     Default All language

2.Format                                                             :     XML (Data interchange)

3.Export location                                               : Enter location where user wants to save item master file 

4.Type of master                                                : Stock items

5.Exporting closing balance as opening        :  Yes

Select date and press "Y" for export.

NOTE:- Shortcut key for direct move on statistics window press DSS on Tally gateway