>I mean by this, that all
>characters are transformed to its correspondant entities. 
>For exmaple :
><example><element/></example> 
>will represented as 
>&lt;example&gt;&lt;element/&gt;&lt;example&gt;
>
>Any idea ?

How about

<xsl:output method="text"/>
<xsl:template match = "whatever">
&lt;  <xsl:value-of select="name()"/>
       <xsl:value-of select ="."/>
/&gt;

etc

HTH DaveP


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