Attributes and entity references

I have the following XSLT problem/question:

An XSLT stylesheet transforms an XML document into
another XML document, which contains internal entity
references. Now my question:

How can I generate an entity reference as value of
an output attribute? I tried the following (my entity
reference is &MR;

...
1.)
    XSLT: <elt attr="&amp;MR;"/>
    the output is <elt attr="&amp;MR;" />

2.) XSLT:
    <elt>
 <xsl:attribute name="attr">
  <xsl:text disable-output-escaping="yes">&amp;MR;</xsl:text>
 </xsl:attribute>
   </elt>

the output is  <elt attr="&amp;MR;" />

3.) XSLT:
   <elt attr="&amp;#38;MR;" />

the output is <elt attr="&amp;#38;MR;">

But I need the output: <elt attr="&MR;"/>

Thanks in advance,
Norbert


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