<xsl:element name=".." >
- Defines an element to be added to the output tree
- Content can be any instructions
- Useful when constructing elements from values in the Source Tree or ones that need to be calculated
<xsl:attribute name=".." >
- Its content defines the attribute value of the name attribute of the current element
- If the element has an attribute of this type already, the new value replaces it
- Attributes should be added to the Result Tree before the contents of the element
- This is to allow one path XSLT transformers