Validation xml against another xml

Hi,
USING:
XLST 2.0 with XPATH 2
OS: Windows XP
Saxon 9.1.0.6N from Saxonica

Validation with XSLT 2.0 what is the better approach.

I've got 2 XML files and one XSLT file.
File 1 is the source files that need to verify if a value exist in the
second xml files.

But the 2 xml file as over 6 000 element, should I even tried to do this
with xslt.
(Because were thinking of doing this in a database)


Ex:

File 1.xml:
<root>
	<meta name="dc.subject" scheme="gccore" content="Corporate
Services" /> </root>

File 2.xml:
<root>
	<references>Corporate Services</references>
	<references>Fire Services</references>
	<references>Police Services</references>
	<references>Ambulances Services</references>
	....
	about 6 000 element...
</root>


So what I want to do is, if the attribute content(content="Corporate
Services") that I find in the file 1.xml exist
Then keep the value if not remove it from the Result tree.

I could I tackle this situation?

Your guidance is appreciated.

Michel