Re: Merging attributes in one XML file with node value

<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="*">
 <xsl:copy>
  <xsl:variable name="n" select="1+count(preceding::*)+count(ancestor::*)"/>
  <xsl:copy-of select="document('m2.xml')/descendant::*[$n]/@*"/>
  <xsl:apply-templates/>
 </xsl:copy>
</xsl:template>

</xsl:stylesheet>

Cheers,
Wendell