Genreating a HTML file with anchor link

Hi all,

I am using the below xsl to retrive the item info from a xml source.

<td>
<xsl:value-of select="item"/>
</td>

while doing so, how can code it in xsl to generate a html file witn a
link as below if item node has a value of "test"

<td><a href="o:\test.pdf"><xsl:value-of select="item"/></a></td>

Appreciate for the help.

Regards
 Eugene