<?xml version="1.0" encoding="windows-1251"?>
<xsl:stylesheet version="1.0"
                xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
                xmlns:ms="urn:schemas-microsoft-com:xslt"
                xmlns:msxsl="urn:schemas-microsoft-com:xslt"
                exclude-result-prefixes="msxsl">

  <xsl:output method="xml" indent="yes" encoding="windows-1251"/>

  <xsl:template match="/">
    <table>
      <xsl:for-each select="//ROW">
        <TR>
          <xsl:apply-templates select="C" />
        </TR>
      </xsl:for-each>
    </table>
    
  </xsl:template>

  <xsl:template match="C">
    <TD>
        <xsl:value-of select="."/>
    </TD>
  </xsl:template>  
  
</xsl:stylesheet>