> I have this structure where the content of tags <A> to <E> have to determine
> the order of tag-content <a> to <e>. The result needs to be as shown below.

Tags and elements are not the same thing, the content of the start tag
<A> is "A" the content of the end tag </A> is also "A" and 3 is not
inside any tag at all (that's why it's known as element content: it's in
an element but not in a tag). XSLT of course has no direct access to the
tags at all they have been resolved by teh parser into an input node
tree,


That said, I think you want something like

<xsl:variable name=u" select="ABCDEFGHIJKLMNOPQRSTUVWXYZ"/>
<xsl:variable name=l" select="abcdefghijklmnopqrstuvwxyz"/>

<xsl:for-each select="*[translate(name(),$u,'')='']">
 <xsl:sort datatype="number" select="."/>
  <xsl:variable name="ll" select="translate(name(),$u,$l"/>
  <no><xsl:value-of select="/root/*[name()=$ll]"/></no>
</xsl:for-each>

David

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