>What wud be the XSLT as we are new to xslt so not able to frame it

I get the impression you are starting to use this forum as the first place to get information about XSLT, rather than as a last resort when you can't get the information anywhere else. Do please take the time to do some reading, discover what the language is capable of and work through some text book examples, and come back here only if there are specific points on which you are stuck.

Oh, and taking the trouble to spell words in full and use capital letters at the start of sentences also makes people a bit more inclined to help you. Elementary psychology really - if you're prepared to take a bit of trouble, other people are more likely to do the same.

Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference

We have Started Studying the XSLT and its features ,but side by side we need to implement the requirement ,So question was posted here to get the knowledge.

Thanks