File: Data.xml
<?xml version="1.0" encoding="utf-8"?>
<data>
<animal>cat</animal>
<animal>dog</animal>
<animal>cow</animal>
</data>
File: Transform.xslt
<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet
version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:variable name="color"/>
<xsl:template match="//animal">
<xsl:choose>
<xsl:when test="boolean($color)">
<P style="color:{$color}">
<xsl:value-of select="."/>
</P>
</xsl:when>
<xsl:otherwise>
<paragraph>
<xsl:value-of select="."/>
</P>
</xsl:otherwise>
</xsl:choose>
</xsl:template>
</xsl:stylesheet>
Output:
<?xml version="1.0" encoding="UTF-8"?>
<paragraph>cat</P>
<paragraph>dog</P>
<paragraph>cow</P>
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