generating tables is a FFFFFFAQ, I'm sure the FAQ for this list will have
numerous examples (the archives certainly will)


> but I'm having troubles 
> coming up with a solution for inserting the row start and end tags.

Probably because you are thinking in terms of tags. XSLT can not
generate tags,

You want to start a row for every third element and that row has the
element and its two following children.

so

<xsl:for-each select="item[position() mod 3 = 1]">
<tr>
<td><xsl:value-of select="."/></td>
<td><xsl:value-of select="following-sibling::*[1]"/></td>
<td><xsl:value-of select="following-sibling::*[2]"/></td>
</tr>
</xsl:for-each>


David

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