This question is structurally identical to the question you submitted at
need to add adjacent element(with their child nodes) in to single in XSLT
And it begs all the same questions. It looks like a completely trivial transformation, so it's not clear why you are asking the question: have you done any kind of reading to learn about how this language works? It's also far from clear what the general requirement is - people don't usually write a stylesheet to transform one input document, they do it to apply similar transformations to a whole class of input documents, and it's hard to work out from your one example what the general problem might be. In the other thread Martin asked all these questions, and you haven't really answered them.