Converting to different format

 Hi all,
 
 I am having an XML file (File 1) as given below.
 I need to create an output XML of "N" such files of structure 
 similer to File 2
 (here 4 files)
 
 Any help greatly appreciated....
 
 File 1:
 
 system Asset   Serialno  make    Vendor
 1          a001         a01     abc         xxx 
 2          a002         a02     abd         xxx
 3          a003         a03     abx         xxx
 4          a004         a04     abe         xxx
 .
 .
 .
 N.................................................blah blah.....
 
 File 2:
 
 Description      Detail
 System                  1
 asset                a001
 serialno              a01
 make                  abc
 vendor                xxx
 
 Regards
 Eugene