Any help would be of great help. Have a great day. Karthikeyan B XSL Code ========= <?xml version="1.0" encoding="UTF-8"?> <xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:fo="http://www.w3.org/1999/XSL/Format"> <xsl:template match="NI"> <table> <xsl:for-each select="TABLE/TBODY/ROW"> <tr> <td> <xsl:value-of select="ENTRY[1]/PARA[1]"/> </td> <td> <xsl:value-of select="ENTRY[2]/PARA[2]"/> </td> </tr> <xsl:if test="position() mod 10 = 0"> <tr> <td colspan="2"> <hr/> </td> </tr> </xsl:if> </xsl:for-each> </table> </xsl:template> </xsl:stylesheet> XML Code ========= <NI PUBLISH="DEC31"> <TABLE> <TBODY> <ROW> <ENTRY> <PARA> MS9557-09</PARA> <PARA LEVEL="2"> 73 34 15 01 010</PARA> </ENTRY> <ENTRY> <PARA/> <PARA> 3</PARA> </ENTRY> </ROW> <ROW> <ENTRY> <PARA> MS9557-09</PARA> <PARA LEVEL="2"> 73 34 15 01 010</PARA> </ENTRY> <ENTRY> <PARA/> <PARA> 3</PARA> </ENTRY> </ROW> </TBODY> </TABLE> </NI> XSL-List info and archive: http://www.mulberrytech.com/xsl/xsl-list