Put attributes in the opening tag. Attributes are listed inside the opening tag of the element to which they apply. Enclose attribute values in matching quotes. Use only simple text as attribute values. Elements are the only things that can be nested.
Attributes only contain simple text values.
Steve Muench is Oracle's lead XML Technical Evangelist and development lead for Oracle XSQL Pages. Steve's been a frequent presenter at both Oracle and XML technical conferences, and has been a catalyst in helping development teams across Oracle weave XML and XSLT sensibly into their future development plans. Building Oracle XML Applications . Sample Chapter 7, Transforming XML with XSLT , is available free online. You can also look at the Full Description of the book.