Yes, thank you, Martin,
that works:

<?xml version="1.0" encoding="UTF-8" ?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
version="2.0">
  <xsl:output method="text"/>
  <xsl:template match="/files">
    <xsl:apply-templates/>
  </xsl:template>
  <xsl:template match="file">
    <xsl:result-document href="{../@path}/{@name}.txt">
      <xsl:value-of select="current()"/>
    </xsl:result-document>
  </xsl:template>
  <xsl:template
match="*|@*"/>


</xsl:stylesheet>


Martin Honnen wrote:
> Rolf Schumacher wrote:
>> Relatively new to XSLT I wonder if it would be possible to transform an
>> XML input to several text files.
>
> XSLT 2.0 has xsl:result-document to allow you to create several result
> documents
>   <http://www.w3.org/TR/xslt20/#creating-result-trees>