hi,
I think this transformation is not possible because the names of the items contain spaces (eg. "Product Type") and you want to use these names as element names. To my knowledge it is not allowed to use spaces in element names. You first must decide if it is acceptable for the transformation to delete the spaces (eg. "ProductType") or replace them by underscore or whatever.

Yes, eliminating the spaces (or replacing with underscores) would be okay.

One other important point:

I need to handle the metadata/items dynamically. Meaning that there could be any number of metadata/items (it's not always 3 as shown in the example).

I've been trying to figure this out, but no luck yet. I've resorted to using programming code (.Net) to parse and rewrite the xml, but if it's possible to do this using XSL, I'd like to handle it that way.

Thanks in advance for your help.

Nevermind...I figured it out.

would be interesting to see your solution.^
if it is acceptable to substitute spaces by underscores, one could use:

<?xml version="1.0"?>  
<!-- [webmasterworld.com...]  --> 
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">  
<xsl:output method="xml" indent="no" encoding="utf-8"/>  
  
<xsl:template match="/">  
 <xsl:element name="row"> 
 <xsl:element name="dataset"> 
 <xsl:apply-templates/>  
 </xsl:element> 
 </xsl:element> 
</xsl:template>  
<xsl:template match="row"> 
 <xsl:for-each select="value"> 
 <xsl:variable name="try"><xsl:value-of select="position()"/></xsl:variable> 
 <xsl:variable name="myvar"> 
 <xsl:value-of select="translate(../../../metadata/item[position()=$try]/@name, ' ', '_')"/> 
 </xsl:variable> 
 <xsl:element name="{$myvar}"> 
 <xsl:value-of select="."/> 
 </xsl:element> 
 </xsl:for-each> 
</xsl:template> 
</xsl:stylesheet>