XSLT Question regarding converting XML to CSV

Hi, I need to simulate converting my XML to CSV aswell
as to HTML.
it was decided that rowspan and callspan should be
accounted also in csv in the following way.
XML : 
<ROWS>
<ROW>
<USA>  <rowspan>3</rowspan>
       <colspan>2</colspan>
</USA>
<BOS>  <colspan>2</colspan>
</BOS>
</ROW>
<ROW>
<NY>  <colspan>2</colspan>
</NY>
</ROW>
<ROW>
<LA>  <colspan>2</colspan>
</LA>
</ROW>
<ROW>
<CAN>  <rowspan>2</rowspan>
       <colspan>2</colspan>
</CAN>
<TOR>  <colspan>2</colspan>
</TOR>
</ROW>
<ROW>
<VAN>  <colspan>2</colspan>
</VAN>
</ROW>
</ROWS>

The output CSV file should look something like:

USA,,BOS,,
,,NY,,
,,LA,,
CAN,,TOR
,,VAN

How can I write my XSLT?


	
		
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