> -----Original Message-----
> From: Reece, Michael Clark [mailto:REECEM@xxxxxxxxxxxx]

Hi,

Try:
> <xsl:template match="cell[not(.='')]">
>       <td colspan="{1+count(following-sibling::cell[.=''])}">
>         <xsl:value-of select="."/>
>       </td>
> </xsl:template>


Hope this helps!

Cheers,

Andreas