thanks Joerg
i have tried this to print text between <option> and </option>
<xsl:when test="@type='checkbox'">
       <select name="{@name}" multiple="true">
         <xsl:if test="@checked='checked'">
       <xsl:attribute name="ivalue">1</xsl:attribute>
         </xsl:if>
         <option value="{@value}">
        <xsl:value-of select="following-sibling::text()"/>

<form>
  <input/>
  text
  <input/>
  text
</form>