>> Isn't the final output HTML? Isn't the receiver a browser? > By using XML I don't care what the recipient is (as long as the recipient > has jumped on the XML bandwagon:-). In my corporation we have web services > that output XML. Potentially the recipient could be a .NET program, PDA, > HTML form, another RPG program, etc. The purpose of XSL is to transform an XML document into something else. It could be XHTML, or comma separated text, or another XML document. How you choose to use it is up to you. Overhead in using it does seem to be high enough that it looks like companies are building appliances to handle XSLT processing (http://www.datapower.com/) Mike E.