What _exactly_ do you want returned from "a, b, <i>c</i>, <b>d</i>"?  If
people do not tell us what they want, it is difficult (and a waste of
volunteer time) to keep guessing what people are asking for.

==>Sorry ken, I can understand that. What I thought that if I get the value
in the variable then I can do it easily. I was trying to do below

<xsl:template match="p">
 <xsl:variable name="txt-with-node" select="."/>
 <a-g>
   <xsl:for-each select="tokenize($txt-with-node,', ')">
    <a><xsl:value-of select="."/></a>
  </a-z>
 </xsl:if>
</xsl:template>