something like

<xsl:template match="grant-sponsor">
<xsl:copy>
<xsl:copy-of select="@*"/>
<xsl:attribute name=id">
  <xsl:text>grs</xsl:text>
  <xsl:number level="any"/>
</xsl:attribute>
<xsl:copy-of select="node()"/>
</xsl:copy>
</xsl:template>


<xsl:variable name="maxid" select="count(//grant-sponsor)"/>


<xsl:template match="grant-number">
<xsl:copy>
<xsl:copy-of select="@*"/>
<xsl:attribute name=id">
  <xsl:text>grs</xsl:text>
  <xsl;variable name="n">
  <xsl:number level="any"/>
  </xsl:variable>
  <xsl:value-of select="min($maxid,number($n))"/>
</xsl:attribute>
<xsl:copy-of select="node()"/>
</xsl:copy>
</xsl:template>


David

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