input:
<div>
    <tag1/>
</div>
<div>
    <tag2/>
</div>
<div>
    <tag3/>
</div>
<othertag/>
<div>
    <tag4/>
</div>

output must be:
<table>
    <tr>
        <td>
            <tag1/>
        </td>
    </tr>
    <tr>
        <td>
            <tag2/>
        </td>
    </tr>
    <tr>
        <td>
            <tag3/>
        </td>
    </tr>
</table>
<othertag/>
</table>
    <tr>
        <td>
            <tag4/>
        </td>
    </tr>
</table>

how i can do it?

P.S. sorry for my english.

do you have no idea on how to code xslt? you should first read on the tutorial on it. http://www.w3schools.com then if you encounter any problem, that is when you post questions. =D

2miki: i do not understand how i can create TWO tables DEVIDED by <othertag/>

is this the whole xml file? because you could just do it hard-coded.

give the specifice XML file and corresponding requirements

or you could use the substring-after or the count method.