> The only transformation is to do
> 
> <name>value<name/> INTO <data elem="name">value</data>
> 
> for all tags in incoming XML. How can I do this ?

Assuming you want this for every "name":

<xsl:template match="*">
  <data elem="{name()}">
    <xsl:apply-templates/>
  </data>
</xsl:template>

Mike Kay

 XSL-List info and archive:  http://www.mulberrytech.com/xsl/xsl-list