<?xml version="1.0" encoding="Windows-1251" ?>
<test>тест</test>

<?xml version="1.0" encoding="Windows-1251"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="html" encoding="Windows-1251" media-type="text/html; charset=windows-1251"/>
</xsl:stylesheet>

тест

 package  net.mycompany.test;

 import  java.io.FileNotFoundException;
 import  java.io.FileOutputStream;
 import  java.io.IOException;
 import  java.io.StringWriter;

 import  javax.xml.transform.Transformer;
 import  javax.xml.transform.TransformerConfigurationException;
 import  javax.xml.transform.TransformerException;
 import  javax.xml.transform.TransformerFactory;
 import  javax.xml.transform.stream.StreamResult;
 import  javax.xml.transform.stream.StreamSource;

 public   class  SimpleTransform {

	 final   static  String XML_DOC = "test.xml";

	 final   static  String XSL_DOC = "test.xsl";


	 final   static  String HTML_DOC = "test.html";

	 public   static   void  main(String[] args)  throws  TransformerException,
			TransformerConfigurationException, FileNotFoundException, IOException {

		TransformerFactory tFactory = TransformerFactory.newInstance();

		Transformer transformer = tFactory.newTransformer( new  StreamSource(XSL_DOC));

		StringWriter writer =  new  StringWriter();
		StreamResult result =  new  StreamResult(writer);

		transformer.transform( new  StreamSource(XML_DOC),  new  StreamResult( new  FileOutputStream(HTML_DOC)));
	}
}