categories.xsl

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<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:template match="/">
    <categories-list>
        <xsl:for-each select="//Categories/Category">
        <category>	           
				<xsl:attribute name="id">
                    <xsl:value-of select="@ID"/>
                </xsl:attribute>
                <xsl:attribute name="name">
                    <xsl:value-of select="@Name"/>
                </xsl:attribute>               
                <xsl:element name="desc">
                    <xsl:attribute name="value">
                        <xsl:value-of select="Description/@Value"/>
                    </xsl:attribute>                    
                </xsl:element>
        </category>
      </xsl:for-each>				
    </categories-list>
    </xsl:template>
</xsl:stylesheet>