Hi,

> ... 
> Now I was thinking of applying a
> .gif instead of simple 'TOP'.Although I'm giving the
> right path,still it's not displaying the image.Can
> anybody help pls?
> 
> Here is what I'm doing-
> 
> <p><center>[<a href="#TOP"><img alt="xml_test/top.gif
> (2188 bytes)" border="0" height="31"
> src="xml_test/top.gif"
> width="81"/></a>]</center></p><hr/>

I don't believe that this is an XSLT problem,
as this is your expected result, is it not?
Does there exist a xml_test/top.gif image relative to the 
generated html document?

I suggest that you get a sample HTML document working
the way you want it (so that the image shows up), and
then "back into" this output with XSLT.

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