> Yes, understood that comments will not be treated like elements by XSLT in XML output.
>
> What interests me is the least inelegant way of doing this "by hand", as you mention.

Do they really have to be standard comments <!-- -->  ?  you could
just use an element, like:

<c:omment> </c:omment>

(without such a daft name)

You could argue that for future processing, javadoc style, using an
element is the better approach anyway...

Failing that, I think you will have to do two separate transforms to
allow the serializer to do its indenting, you can't do it in a single
transform.


-- 
Andrew Welch
http://andrewjwelch.com
Kernow: http://kernowforsaxon.sf.net/