<xsl:value-of select="$ValueRow"/>


value-of gives teh string value of the selected node. You don't want teh
string value (which loses all element information) you want a copy of
the result tree fragment, so that's

		<xsl:copy-of select="$ValueRow"/>

incidentally it's a lot more efficient to go

	<xsl:with-param name="Value" select="'This is some text.'"/>

rather than

	<xsl:with-param name="Value">This is some text.</xsl:if></xsl:with-param>

one makes $Value a string, the other makes it a root tree fragment
consisting of a root node with child a text node with string value the
required string,

David