Thanks for the reply,
In fact, the goal is not to find a particular node, but to do this 
recusively on all nodes ! The number of node is not known in advance !

<root>
    <test1 value="1"><test11 value="11"/></test1>
    <test2 value="1" value2="2" />
</root>

becomes

<root>
    <test1>
        <value>1</value>
        <test11>
            <value>11</value>
        </test11>
    </test1>
    <test2>
        <value>1</value>
        <value2>2</value2>
    </test2>
</root>

CR/LF is not important. This could be left on one line.

TIA.

"Mukul Gandhi" <MukulGandhi@d...> wrote in message 
news:255D7848-3E64-478A-940A-587A706A585B@m......
> Given this XML file
>
> <?xml version="1.0" encoding="UTF-8"?>
> <root>
>  <test value="1" />
> </root>
>
> The following stylesheet does what you want
>
> <?xml version="1.0" encoding="UTF-8"?>
> <xsl:stylesheet version="1.0"
> xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
>
> <xsl:output method="xml" indent="yes" />
>
> <xsl:template match="/root">
>  <root>
>    <xsl:apply-templates select="test" />
>  </root>
> </xsl:template>
>
> <xsl:template match="test">
>  <test>
>    <xsl:for-each select="@*">
>      <xsl:element name="{name()}">
>        <xsl:value-of select="." />
>      </xsl:element>
>    </xsl:for-each>
>  </test>
> </xsl:template>
>
> </xsl:stylesheet>
>
> Regards,
> Mukul
>
> "Olivier Matrot" wrote:
>
>> Hello,
>> I'm looking for an XSLT file that transform an XML File to another XML 
>> File
>> where all attributes of a node  becomes node as well. For instance :
>>
>> <test value="1" />
>>
>> becomes
>>
>> <test>
>>     <value>1</value>
>> </test>
>>
>>
>> TIA.
>>
>>
>>