write out '&' instead of '&'

Using Xalan to do xml to xml transformation. Need write out special
characters as entities, e.g. ' as apostrophe. Now the number is a
variable, but '&#<xsl:value-of select="$entityNumber">;' will not work in
xslt. And I don't want to write '&amp;#<xsl:value-of
select="$entityNumber">;'. What will be the way to get around it?

Thanks,
Chris


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