XSL stylesheet 1

<xsl:stylesheet version='1.0' xmlns:xsl='http://www.w3.org/1999/XSL/Transform'>

<xsl:template match="/">

<TABLE border='1'>

<xsl:variable name="inRow" select='3'/>

<xsl:apply-templates select="//item[position() mod $inRow = 1]">

<xsl:with-param name='inRow' select='$inRow'/>

</xsl:apply-templates>

</TABLE>

<TABLE border='1'>

<xsl:variable name="inRow" select='4'/>

<xsl:apply-templates select="//item[position() mod $inRow = 1]">

<xsl:with-param name='inRow' select='$inRow'/>

</xsl:apply-templates>

</TABLE>

<TABLE border='1'>

<xsl:variable name="inRow" select='5'/>

<xsl:apply-templates select="//item[position() mod $inRow = 1]">

<xsl:with-param name='inRow' select='$inRow'/>

</xsl:apply-templates>

</TABLE>

</xsl:template>

<xsl:template match="item">

<xsl:param name="inRow"/>

<TR>

<TD><xsl:value-of select="."/></TD>

<xsl:apply-templates select="following::item[position() < $inRow]" mode='cell'/>

</TR>

</xsl:template>

<xsl:template match="item" mode='cell'>

<xsl:param name="inRow"/>

<TD><xsl:value-of select="."/></TD>

</xsl:template>

</xsl:stylesheet>