> > <xsl:template match="C1005" mode="hey">
> >   <xsl:element name="PHYSDESC">
> >     <xsl:attribute name="ENCODINGANALOG">
> >       <xsl:copy-of select="@LINK"/>
> >     </xsl:attribute>
> >     <xsl:copy-of select="@SC300"/>
> >   </xsl:element>
> > </xsl:template>

you don't need xsl:eleemnt or xsl:attribute here:

 <xsl:template match="C1005" mode="hey">
   <PHYSDESC ENCODINGANALOG ="{@LINK}">
     <xsl:copy-of select="@SC300"/>
   </PHYSDEC>
 </xsl:template>


David

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