Code:
<xsl:template name="merge">
<tag>
<xsl:for-each select="document('a.xml')|document('b.xml')|document('c.xml')">
<xsl:copy-of select="/*/*"/>
</xsl:for-each>
</tag>
</xsl:template>
__________________
Michael Kay
http://www.saxonica.com/
Author, XSLT 2.0 and XPath 2.0 Programmer\'s Reference
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