how to conditionally insert begnining and ending tags

I want to do something in an xsl style sheet like the code shown below:
(conditionally add a new row to a table).  But directly writing the <tr> or
</tr> seperately shown in the floowing code is not accepted.

Could anybody help me out? 

Harry

<xsl:if test="variable='A'">
	<tr>
</xsl:if>	
<td>
	(any code)
</td>
...............

<xsl:if test="variable='A'">
	</tr>
</xsl:if>	


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