> Okay, I'll defer on _why_ anyone would do such a thing.  
> Let's just say a proof 
> of concept requires that I get some data from a spreadsheet 
> or via odbc, and my 
> source is already in XML . . . a kind of voodoo 
> round-tripping exercise.

I did it recently.
1. csv out of spreadsheet
2. Omnimark from csv to row/col elements
3. XSLT from row/col to meaningful element names.

boring, but successful.

HTH DaveP
> 


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