Just cut'n'pasted this together, but you could try something like this:

 <xsl:template match="/">
  <xsl:for-each select="/DATA/RECORD">
   <xsl:value-of select="concat(position(), '|', INFO1)"/>
  </xsl:for-each>
 </xsl:template>

Or if you want to be a bit more adventurous look up xsl:number.

Francis.

 XSL-List info and archive:  http://www.mulberrytech.com/xsl/xsl-list