Need basic help

It has been ages since I last took a look at xsl, so I am rather rusty.

I would like to go from here:

<record num="1">
		<item name="filnavn">2006-50ulys_bela__bely_belm</item>
		<item name="annoncoer">Filmgear</item>
		<item name="hoejde">35</item>
		<item name="bredde">70</item>
		<item name="horisontal">RIGHT</item>
		<item name="vertikal">BOTTOM</item>
		<item name="sortering"/>
		<item name="fagkode_ref">BELA</item>
</record>

To here:

<annonce filnavn="2006-50ulys_bela__bely_belm" annoncoer="Filmgear "
hoejde="35" bredde="70" horisontal="RIGHT" vertikal="BOTTOM"
sortering="" fagkode_ref="BELA"/>

My basic template looks like this:

<xsl:template match="record">
		<xsl:element name="annonce">
			<xsl:for-each select="item">
				<xsl:attribute name="@name"><xsl:value-of select="."/></xsl:attribute>
			</xsl:for-each>
		</xsl:element>
	</xsl:template>

But obviously that doesn't work.
It is rather embarrassing to forget something easy like this but I am
to tired to figure out the problem right now.

/thomas