<xsl:template match="*">
<xsl:for-each select="@*">
<xsl:element name="{name()}" namespace="{namespace-uri()}">
<xsl:value-of select="."/>
</xsl:element>
</xsl:for-each>
<xsl:apply-templates/>
</xsl:template>
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference