> 	Is it possible to convert XML to XML using XSLT ?

Yes, that's precisely what XSLT does.

> 
> In my case Source is :
> <a>
> <b>
> </b>
> <c>
> </c>
> </a>
> 
> Destination is :
> 
> <x>
> <y>
> </y>
> <z>
> </z>
> </x>
> 
> Please provide me some sample code.
> 	
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

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

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

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

</xsl:stylesheet>


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