File: Data.xml
<?xml version="1.0" encoding="US-ASCII"?>
<state name="New York">
<county>Abc</county>
<county>Kent</county>
<county>Newport</county>
<county>World</county>
<county>Washington</county>
</state>
File: Transform.xslt
<?xml version="1.0" encoding="US-ASCII"?>
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" indent="yes" />
<xsl:template match="/">
<county state="{state/@name}">
<xsl:apply-templates select="state" />
</county>
</xsl:template>
<xsl:template match="state">
<xsl:apply-templates select="county" />
</xsl:template>
<xsl:template match="state">
<xsl:apply-templates select="county[starts-with(.,'K')]" />
</xsl:template>
<xsl:template match="county">
<name>
<xsl:apply-templates />
</name>
</xsl:template>
</xsl:stylesheet>
Output:
<?xml version="1.0" encoding="UTF-8"?>
<county state="New York">
<name>Kent</name>
</county>
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