What about using sax filtering and custom tag libs to accomplish your transformations? If you don't like XSLT (I can see how that is possible :) ) and you are comfortable with events, you can put together a really good transformation layer. Not sure if this is overkill, especially when you will probably need to write "state code" as you pass through events, but it is an alternative.
Thanks, Al ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the system manager. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. www.mimesweeper.com **********************************************************************