> <xsl:text disable-output-escaping="yes"
> ><[CDATA[<!DOCTYPE Numbers SYSTEM "<xsl:value-of
> select="$doctype"/>">]]></xsl:text>
> 
> at the top of your root template, I think will
> do the job.

Not quite. Two errors here: the <xsl:value-of> won't be recognized as an
element because it's inside a CDATA section, and in any case, you're not
allowed child elements inside <xsl:text>. Try instead something like:

<xsl:variable name="quote">"</xsl:variable>
<xsl:value-of disable-output-escaping="yes"
select="concat('&lt;!DOCTYPE Numbers SYSTEM ', $quote, $doctype, $quote,
'&gt;')"/>

(not tested)
Mike Kay


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