File: Data.xml <?xml version="1.0"?> <message> You can add processing instructions to a document with the <courier>processing-instruction</courier> element. </message> File: Transform.xslt <xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform"> <xsl:output method="html" omit-xml-declaration="yes" /> <xsl:template match="/"> <html> <body> <paragraph> <xsl:value-of select="title" /> <xsl:text disable-output-escaping="yes"> & Associates</xsl:text> </paragraph> </body> </html> </xsl:template> </xsl:stylesheet> Output: <html> <body> <paragraph> & Associates</paragraph> </body> </html>