<s>
  <a n="GeneralInfo">
     <s="User">
       <c n="Address">
         <a n="street">Udachnaya ul.</a>
       </c>
       <a n="FirstName">Nikolay</a>
       <a n="SecondName">Petrovich</a>
       <a n="Surname">Ivanov</a>
     </s>
     <s="User">
       <c n="Address">
         <a n="street">Udachnaya ul.</a>
       </c>
       <a n="FirstName">Nikolay</a>
       <a n="SecondName">Petrovich</a>
       <a n="Surname">Ivanov</a>
     </s>
     <s="User">
       <c n="Address">
         <a n="street">Udachnaya ul.</a>
       </c>
       <a n="FirstName">Nikolay</a>
       <a n="SecondName">Petrovich</a>
       <a n="Surname">Ivanov</a>
     </s>
  </a>
</s>

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="/s/a/s/a">
<xsl:if test="@n = 'Surname'">

<table border="1" cellpadding="5" cellspacing="3">
<tr>
<td><xsl:value-of select="@n"/></td><td>-<xsl:value-of select="."/> </td>
</tr>
</table>

</xsl:if>
</xsl:template>
 </xsl:stylesheet>