Sorry, for the delay. Here's an example, if you're still interested:

<?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" version="1.0" encoding="UTF-8"/>

<xsl:template match="/">
	<xsl:apply-templates select="table"/>
</xsl:template>

<!-- Matched templates -->
	<!-- table -->
	<xsl:template match="table">
		<xsl:copy>
			<xsl:apply-templates select="row"/>
		</xsl:copy>
	</xsl:template>

	<!-- row -->
	<xsl:template match="row">
		<tr>
			<xsl:copy-of select="@*"/>
			<xsl:apply-templates select="cell"/>
		</tr>
	</xsl:template>
	
	<!-- cell -->
	<xsl:template match="cell">
		<xsl:if test="not(contains(., 'rowspan')) and not(contains(., 'colspan'))">
			<xsl:variable name="pos" select="position()"/>
			<xsl:variable name="colspan">
				<xsl:value-of select="parent::row/cell[position() = ($pos - 
1)][contains(., 'colspan')]"/>
			</xsl:variable>
			<xsl:variable name="rowspan">
				<xsl:value-of select="parent::row/cell[position() = ($pos - 
1)][contains(., 'rowspan')]"/>
			</xsl:variable>
			<xsl:variable name="isHead">
				<xsl:choose>
					<xsl:when test="parent::row/@style or position() = 1">
						<xsl:value-of select="'th'"/>
					</xsl:when>
					<xsl:otherwise>
						<xsl:value-of select="'td'"/>
					</xsl:otherwise>
				</xsl:choose>
			</xsl:variable>
			<xsl:element name="{$isHead}">
				<xsl:if test="not(@colspan) and not(@rowspan)">
					<xsl:if test="$colspan != ''">
						<xsl:attribute name="colspan">
							<xsl:value-of select="number(translate(substring-after($colspan, 
'='), ' "', ''))"/>
						</xsl:attribute>
					</xsl:if>
					<xsl:if test="$rowspan != ''">
						<xsl:attribute name="rowspan">
							<xsl:value-of select="number(translate(substring-after($rowspan, 
'='), ' "', ''))"/>
						</xsl:attribute>
					</xsl:if>
				</xsl:if>
				<xsl:if test="position() = 1">
					<xsl:attribute name="style">
						<xsl:value-of select="'text-align: left;'"/>
					</xsl:attribute>
				</xsl:if>
				<xsl:copy-of select="text() | * | @*"/>
			</xsl:element>
		</xsl:if>
	</xsl:template>

</xsl:stylesheet> 


ML

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