Let's say your XML looks like this:
<Link>default.aspx?ID=13</Link>
Now, you need to transform this tag via XSL to the HTML tag: <a href...>. The following XSL will do the trick:
<a>
<xsl:attribute name="href">
<xsl:value-of select="Link" />
</xsl:attribute>
<xsl:attribute name="target">new</xsl:attribute>
</a>
</code></pre>
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