> Iv'e been able to test position at the record level and do something every 5 
> records or whatever, but basically once I hit that position of 65,535, I 
> want to re-write a new worksheet tag, 

beware the T-word. XSLT has no access to the tags in the source document
and can not generate tags in the result.

You want to generate a Worksheet node every 65,535 records so that's
something like
<xsl:for-each select="record[position() mod 65535 = 1]">
  <Worksheet ss:name="{$WORKSHEET}">
  ....

(If you need to keep the numbering going across from one file to the
next that's also possible but a bit more involved.)


Incidentally don't use
xmlns:html="http://www.w3.org/TR/REC-html40"
either use no namespace (for html) or
xmlns:html="http://www.w3.org/1999/xhtml
for xhtml.

David

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