Thanks very much Micheal!

That work 99% perfectly :)

The only question i have is I see the code at the top which skips PartnerCode when writing out the first column, but it still writes out the data for partner code so it appears like this

        Partner1 Partner2
Column1 Partner1 Partner1
Column2 50% 25%
Column3 20% 30%

I presume I need to exclude that field from this for each ;

    <xsl:for-each select="../../row/*[position()=$p]">
      <td><xsl:value-of select="."/></td>
    </xsl:for-each>

can you help me out with the syntax ?

thanks