Grouping elements using XSL

Hi,

I'm new to XSL and need help (that is an understatement) grouping elements
for display.  I have been reading up on several web sites, but I am still
extremely confused.

My data looks like this:

<REPORT>
      <DATA>
            <ROW>
                  <DAYSOPEN>12</DAYSOPEN>
                  <REGION>MA</REGION>
                  <MONTH>2004-01</MONTH>
                  <COUNT>14</COUNT>
            </ROW>
            <ROW>
                  <DAYSOPEN>15</DAYSOPEN>
                  <REGION>RI</REGION>
                  <MONTH>2004-02</MONTH>
                  <COUNT>14</COUNT>
            </ROW>
            <ROW>
                  <DAYSOPEN>12</DAYSOPEN>
                  <REGION>OH</REGION>
                  <MONTH>2004-01</MONTH>
                  <COUNT>10</COUNT>
            </ROW>
            <ROW>
                  <DAYSOPEN>9</DAYSOPEN>
                  <REGION>MS</REGION>
                  <MONTH>2004-02</MONTH>
                  <COUNT>11</COUNT>
            </ROW>
            <ROW>
                  <DAYSOPEN>12</DAYSOPEN>
                  <REGION>PA</REGION>
                  <MONTH>2004-03</MONTH>
                  <COUNT>3</COUNT>
            </ROW>
      </DATA>
</REPORT>

I need the display on the WEB page to be :

Days Open         2004-01           2004-02           2004-03
Total
9                 0           11          0                 11
12                24          0           3                 27
15                0           14          0                 14


Region is ignored on this particular report but the data set will be used
for multiple reports. All data including months can change each time app is
executed.

Any help you can give me would be most greatly appreciated.

Thanks

Mike