In the Name attribute i am capturing column number: row number.

Check the row[2]. In that we are having only 2 <entry>s instead of 3
because of the colspan.
So in my output i am increasing the column number of the 2nd <entry>
by the colspan value.

so for 2nd entry the value of @Name is 2:1

Up to here the code is working correctly. after that in the column
number i am getting NaN. Even though i have included test conditions.

                               <xsl:if
test="contains(preceding-sibling::entry[1],@namest)">
                                       <xsl:value-of select="$colc - 1 +
number(substring-after(preceding-sibling::entry[1]/@nameend,'c')) -
number(substring-after(preceding-sibling::entry[1]/@namest,'c'))"/>
                               </xsl:if>
                               <xsl:if
test="not(contains(preceding-sibling::entry[1],@namest))">
                                       <xsl:value-of select="$colc - 1"/>
                               </xsl:if>
                               <xsl:text>:</xsl:text>
                               <xsl:value-of select="$rowc - 1"/>
                       </xsl:attribute>

	Martin Honnen
	http://msmvps.com/blogs/martin_honnen/