xsl:include and "Keyword div may not be used here"

MSXML4

I'm trying to create an xsl:include file that will contain a template that
can
be called with parameters to print a DIV.  Here are the files:

L:\IntraDevl\Docs\Includes_Xsl\skeleton.xsl
==================================
<?xml version="1.0" encoding="UTF-8" ?>
<stylesheet	version="1.0"
	xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
	xmlns="http://www.w3.org/1999/XSL/Transform">

<xsl:template name="div_top_message">
	<xsl:param name="disp_errors_found"/>
	<xsl:param name="disp_transaction_successful"/>
	<xsl:param name="disp_required_field"/>

	<div>
                     <!-- if this div is here, the error occurs *>
	</div>

</xsl:template>

</stylesheet>

L:\IntraDevl\Docs\Hss\SeminarList.xsl
==============================
<?xml version='1.0'?>
<xsl:stylesheet
	version="1.0"
	xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
	xmlns:msxsl="urn:schemas-microsoft-com:xslt">

<xsl:import href="../includes_xsl/skeleton.xsl" />


Then when I try to render an XML document using the SeminarList.xsl
style sheet, I get this error:

=======================================================

Intranet Application Exception Occurred:

         When:  Thursday, June 16, 2005 at 2:58:31 PM
       Number:  -2147467259
  Description:  Keyword div may not be used here.

Error occurred during compilation of included or imported stylesheet
'file:///E:/AppDev/IntraDevl/Docs/includes_xsl/skeleton.xsl'.

       Source:  msxml4.dll
     ASP Page:  SeminarMaintenance.asp
 Asp Function:  DisplayList()
     Login ID:  hmerrill
   Session ID:  239697167

=======================================================

I tried googling for "Keyword div may not be used here" but nothing came up.
Anyone know why the "div" is illegal here?

TIA.

Hardy Merrill