list of homogeneus elements semantically different...

Hi,

How can I translate a structure like the following:

  <m t="6">
    <m t="0" e="2000"/>
    <m t="0" e="141"/>
    <m t="0" e="3000"/>
    <m t="0" e="143"/>
    <m t="0" e="6000"/>
    <m t="0" e="142"/>
    <m t="0" e="7000"/>
    <m t="0" e="145"/>
    <m t="0" e="11000"/>
    <m t="0" e="185"/>
    <m t="0" e="28000"/>
    <m t="0" e="140"/>
  </m>

into a structure like this:

<A a="2000" b="141" />
<A a="3000" b="143" />
<A a="6000" b="142" />
<A a="7000" b="145" />
<A a="11000" b="185" />
<A a="28000" b="140" />

I don't know how to distinguish among the first and the second element
"m" in the list...Any ideas?

Best regards.

Livio