> Would this be better?
> <xsl:variable name="URI">guinnesswebstore.com</xsl:variable>

If you are not using $URI in the stylesheet it's valid but rather
confusing, if it is essentially documentation then xslt has a built in
mechanism for that, namely to use elements in (any) non xsl namespace, so

<doc:URI xmlns:doc="http://example.com">guinnesswebstore.com</doc:URI>


David


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