<xsl:stylesheet version="1.0"
 xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
 xmlns:rs="urn:schemas-microsoft-com:rowset">
<xsl:output method="xml" encoding="UTF-8" />

    <xsl:template match="/">

    <!-- root element for the XML output -->
    <Products xmlns:z="#RowsetSchema">

      <xsl:for-each select="/xml/rs:data/z:row">
        <Product>
            <xsl:for-each select="@*">
               <xsl:element name="{name()}">
                    <xsl:value-of select="."/>
               </xsl:element>
            </xsl:for-each>
        </Product>
      </xsl:for-each>
    </Products>

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