<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