Chad Chelius
Adobe Certified Instructor
Adobe Certified Expert
AGI Training
cchelius@xxxxxxxxxx

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Re-reading your post, perhaps you meant the following:

 <xsl:template match="body">
   <xsl:if test="not(preceding-sibling::body)">
      <field name="body">
         <xsl:for-each select="../body">
            <p>
               <xsl:apply-templates/>
            </p>
         </xsl:for-each>
      </field>
   </xsl:if>
 </xsl:template>

This would produce:

 <field name="body">
   <p>content here</p>
   <p>content here</p>
   <p>content here</p>
 </field>