<img>
  <xsl:attribute name="src">
    <xsl:text>http://xxx.xxx.xx.xx/MyProc?names=</xsl:text>
    <xsl:call-template name="names"/>
  </xsl:attribute>	
</img>

<xsl:template name="names">
  <xsl:for-each select="./ROW/NAME">
    <xsl:text/>"<xsl:value-of select="."/><xsl:text/>",				
  </xsl:for-each>	
</xsl:template>

<xsl:output method="html" version="4.0" media-type="text/html; charset=windows-1251" encoding="windows-1251" indent="yes"/> 

<?xml version="1.0" encoding="windows-1251" standalone="yes"?>
<?xml-stylesheet type='text/xsl' href='passport.xsl'?>
<RESULTS>
  <ROW>
    <NAME>Вася</NAME>
  </ROW>
  <ROW>
    <NAME>Коля</NAME>
  </ROW>
  <ROW>
    <NAME>Петя</NAME>
  </ROW>
</RESULTS>

<img src="http://xxx.xxx.xx.xx/MyProc?names="%D0% 92 %D0%B0%D1% 81 %D1%8F","%D0%9A%D0%BE%D0%BB%D1%8F","%D0%9F%D0%B5%D1% 82 %D1%8F","