Just write template rules that match the parts of the input:
Code:
<xsl:template match="ss:Row[1]"/>
<xsl:template match="ss:Row/ss:Cell/ss:Data">
<xsl:variable name="p" select="count(../preceding-sibling::ss:Cell)+1"/>
<xsl:element name="{(../../preceding-sibling::ss:Row)[1]/ss:Cell[$p]/ss:Data}">
<xsl:value-of select="."/>
</xsl:element>
</xsl:template>
In your example, though, you'll have to convert "movie title" to a valid XML element name, perhaps by removing spaces using translate().
XML to HTML
