Create simple xlink
File: Data.xml <html> <body> <p> The poem's <a href="jmilton.html">author</a> was English. </p> </body> </html> File: Transform.xslt <xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:xlink="http://www.w3.org/1999/xlink" exclude-result-prefixes="xlink" version="1.0"> <xsl:output method="xml" omit-xml-declaration="yes" /> <xsl:template match="a"> <author xlink:type="simple" xlink:href="{@href}"> <xsl:apply-templates /> </author> </xsl:template> <xsl:template match="p"> <para> <xsl:apply-templates /> </para> </xsl:template> </xsl:stylesheet> Output: <para> The poem's <author xmlns:xlink="http://www.w3.org/1999/xlink" xlink:type="simple" xlink:href="jmilton.html">author</author> was English. </para>