File: Data.xml
<?xml version="1.0"?>
<towns>
<town>A</town>
<town>B</town>
<town>C</town>
<town>D</town>
<town>E</town>
<town>F</town>
<town>G</town>
<town>H</town>
<town>I</town>
<town>J</town>
<town>K</town>
<town>L</town>
</towns>
File: Transform.xslt
<?xml version="1.0"?>
<xsl:stylesheet version="2.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" indent="yes" />
<xsl:param name="cols" select="4" />
<xsl:template match="towns">
<table>
<xsl:for-each-group select="town"
group-adjacent="(position()-1) idiv $cols">
<tr>
<xsl:for-each select="current-group()">
<td>
<xsl:value-of select="." />
</td>
</xsl:for-each>
</tr>
</xsl:for-each-group>
</table>
</xsl:template>
</xsl:stylesheet>
Output:
<?xml version="1.0" encoding="UTF-8"?>
<table>
<tr>
<td>A</td>
<td>B</td>
<td>C</td>
<td>D</td>
</tr>
<tr>
<td>E</td>
<td>F</td>
<td>G</td>
<td>H</td>
</tr>
<tr>
<td>I</td>
<td>J</td>
<td>K</td>
<td>L</td>
</tr>
</table>
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