i'm very very very new to xsl, i don't even know the question that i'm going to ask lie at what topic. but please give me some idea.

question1:
this is the code look like xml, but not: (use the same method to load)
<HEADERDATA>Label</HEADERDATA><HEADERDATA>Short Description</HEADERDATA><HEADERDATA>Account</HEADERDATA>

xls:
<xsl:for-each select="HEADERDATA">
<TD align="center"><b><xsl:value-of select="."/></b></TD>
</xsl:for-each>

right now i just want to get the word "Label" how can i get that word?

question 2:
related to the above, it's getting the Label, right now i need to get the content
    <LINE><DATA>Journal1</DATA><DATA>Journal1</DATA><DATA>3000</DATA><DEBIT>400</DEBIT><CREDIT></CREDIT></LINE>
<LINE><DATA>Journal1</DATA><DATA>Journal1</DATA><DATA>4000</DATA><DEBIT></DEBIT><CREDIT>400</CREDIT></LINE>
<LINE><DATA>J1</DATA><DATA>j11</DATA><DATA>3000</DATA><DEBIT>100</DEBIT><CREDIT></CREDIT></LINE>
<LINE><DATA>J1</DATA><DATA>j11</DATA><DATA>4000</DATA><DEBIT></DEBIT><CREDIT>100</CREDIT></LINE>

print the content beside the label "Journal1" also "J1"

so the result will look like this:

Label: Journal1

how can i do that ?
please teach me

I'm not sure I understand your question. You say your input isn't XML, presumably because it lacks an outer wrapper element. The first thing you have to do is to make it into well-formed XML.

Your code for getting the content of the HEADERDATA looks fine provided you execute it in the right context.

You second question I don't understand at all. How does it relate to the first question. You have two entries for Journal1 and two for J1 here, I haven't a clue what it all means.

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

ah...sorry...let me make my question clearly:
    <LINE><DATA>Journal1</DATA><DATA>Journal1</DATA><DATA>3000</DATA><DEBIT>400</DEBIT><CREDIT></CREDIT></LINE>
<LINE><DATA>Journal1</DATA><DATA>Journal1</DATA><DATA>4000</DATA><DEBIT></DEBIT><CREDIT>400</CREDIT></LINE>
<LINE><DATA>J1</DATA><DATA>j11</DATA><DATA>3000</DATA><DEBIT>100</DEBIT><CREDIT></CREDIT></LINE>
<LINE><DATA>J1</DATA><DATA>j11</DATA><DATA>4000</DATA><DEBIT></DEBIT><CREDIT>100</CREDIT></LINE>

i need to get the contenet in line 3 first content which is J1.
if i use "." it will get everything from line 1 to line 4.
i just want to get the content of line 3 and skip the rest. is that possible ? is that possible ?

You can get the content of line 3 using the path expression LINE[3].

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

how can i do that ?
can you show me how ?