> Hi
> This seems odd but you people must have any solution. Can we 
> match below "comment" element which is commented. 

It's not an element. It's a string whose value looks like the lexical
representation of an element.

I have seen 
> the role of <xsl:template match="comment()"> but not able to apply.

<xsl:template match="comment()[matches(.,
'&lt;comment&gt;.*&lt;/comment&gt;')]"

If your input documents contain lots of structured data within comments (why
do people do this kind of thing?) then you might find saxon:parse() useful,
allowing you to parse the contents of the comment and treat it as XML.

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

> 
> Input
> <meta>
> <!--
> <comment>...</comment>
> -->
> </meta>
> 
> Output
> <meta scheme="comment" content="..."/>
> 
> Thanks
> ...JSR