This is very straightforward.

<xsl:template match="para">
  <xsl:apply-templates/>
</xsl:template>

<xsl:template match="equation">
<eqn><xsl:apply-templates/></eqn>
</xsl:template>

<xsl:template match="para/text()">
<p><xsl:apply-templates/></p>
</xsl:template>

Michael Kay
http://www.saxonica.com/

> 
> I am processing XML to XML transformation by using xslt, in 
> the meantime 
> I would like to clarify with you regarding the below one:
> 
> Input XML:
> <para>
> Text before equation
>     <equation>Equation text</equation>
>         Text before/after equation
>     <equation>Equation text</equation>
> Text after equation
> </para>
> 
> 
> Output XML:
> <p>Text before equation</p>
> <eqn>Equation text</eqn>
> <p>Text before/after equation</p>
> <eqn>Equation text</eqn>
> <p>Text after equation</p>
> 
> Please advise, how can I able to get above Output XML by 
> using xslt, and 
> how the XSLT will be?
> 
> Best regards
> Arul Kumar