<data>
  <one a="1"/>
  <two b="2"/>
</data>

<xsl:template match="data">
  <both a="{one/@a}" b="{two/@b}"/>
</xsl:template>

Output:
<both a="1" b="2"/>

Cheers,
Wendell

Thanks for taking the time to write that email. Greatly appreciate it.

To answer your question about moving to XSLT 2.0, unfortunately that is not
an option. So I'll have to find a solution to merging the two cells and
formatting the date using whatever functionality is available in 1.0.

So far I'm still in the dark as to how I can merge the cells.

======================================================================
Wendell Piez                            mailto:wapiez@xxxxxxxxxxxxxxxx
Mulberry Technologies, Inc.                http://www.mulberrytech.com
17 West Jefferson Street                    Direct Phone: 301/315-9635
Suite 207                                          Phone: 301/315-9631
Rockville, MD  20850                                 Fax: 301/315-8285
----------------------------------------------------------------------
  Mulberry Technologies: A Consultancy Specializing in SGML and XML
======================================================================