XSLT » xsl:element » name="element-name"

<xsl:element name="{$el_name}" />

The mandatory name attribute is the qname of the element to be created. A qname is a qualified name that is composed of an optional namespace prefix, a colon, which is only present if there is a prefix, and a mandatory XML name (for example, xsl:zipcode or zipcode). The name is one of a very few attributes in XSLT that can be set to an expression that is computed at run-time. Such attributes are interpreted as Attribute Value Templates. The syntax for doing this is demonstrated with the following code fragment.