File: Data.xml
<?xml version="1.0" encoding="utf-8"?>
<data>
<text>Start</text>
<text>Body</text>
<text>Finish</text>
</data>
File: Transform.xslt
<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet
version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:variable name="T" select="concat(//text[1],' - ',//text[2],' - ',//text[3])"/>
<xsl:template match="/">
<Paragraph>
<xsl:value-of select="$T"/>
</Paragraph>
</xsl:template>
</xsl:stylesheet>
Output:
<?xml version="1.0" encoding="UTF-8"?><Paragraph>Start - Body - Finish</Paragraph>