Hi,

> Suggestions? Solutions?

Don't know if this approach is generic enough for your purposes, but seems to work

  <xsl:template match="/">
    <div>
      <xsl:apply-templates />
    </div>
  </xsl:template>
  <xsl:template match="b"/>
  <xsl:template match="c">
    <p>
      <xsl:apply-templates/>
    </p>
  </xsl:template>
  <xsl:template match="d">
    <d>
      <xsl:apply-templates/>
    </d>
  </xsl:template>
  <xsl:template match="a">
    <l>
      <xsl:variable name="text" select="descendant::text()[1]"/>
      <xsl:if test="not(string(number(substring($text, 1, 1))) = 'NaN')">
        <xsl:attribute name="n">
          <xsl:value-of select="substring-before(concat($text, ' '), ' ')"/>
        </xsl:attribute>
      </xsl:if>
      <xsl:apply-templates/>
    </l>
  </xsl:template>
  <xsl:template match="a//text()" >
    <xsl:choose>
      <xsl:when test="not(preceding::text()[generate-id(ancestor::a[1]) = generate-id(current()/ancestor::a[1])])">
        <xsl:choose>
          <xsl:when test="string(number(substring(., 1, 1))) = 'NaN'">
            <xsl:value-of select="."/>
          </xsl:when>
          <xsl:otherwise>
            <xsl:value-of select="substring(., string-length(substring-before(concat(., ' '), ' ')) + 1)"/>
          </xsl:otherwise>
        </xsl:choose>
      </xsl:when>
      <xsl:otherwise>
        <xsl:value-of select="."/>
      </xsl:otherwise>
    </xsl:choose>
  </xsl:template>

Cheers,

Jarno - Massiv in Mensch: Kunstmutter