How to convert attribute to element using the XML::PARSER module.
Following sample input and output for xml to xml.
Input: 
<open1 type="head1">
This is test. <em type="italic">emp</em> this <i>emp</i>  is <em type=
+"bold">emp</em> test.
</open1>

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Output: 
<doc>
<head1>
This is test. <emp><italic>emp</italic></emp> this <italic>emp</italic
+>  is <emp><bold>emp</bold></emp> test.
</head1>
</doc>

[download]

Regards
JD

In reply to XML to XML by jdinesh

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