<?xml version="1.0" encoding="windows-1250"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:import href="imp.xsl"/>
<xsl:output method="html" indent="yes"/>

<xsl:template match="/abeceda">
  <HTML>
   <BODY>
    <B STYLE="color:green">Písmena abecedy : <BR/>
     <xsl:apply-imports/>
    </B>
   </BODY>
  </HTML>
</xsl:template>

</xsl:stylesheet>

imp.xsl

<?xml version="1.0" encoding="windows-1250"?>
<xsl:stylesheet version="1.0"  xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="*">
  <xsl:element name="SPAN">
   <xsl:attribute name="STYLE">color:red</xsl:attribute>
   <xsl:value-of select="."/>
  </xsl:element>
</xsl:template>

</xsl:stylesheet>