This is how:
Note(s) - Have only tried this with xalan.
<?xml version="1.0" encoding="ISO-8859-1"?>
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:xalan="http://xml.apache.org/xslt">
<xsl:output method="xml" encoding="UTF-8" indent="yes" xalan:indent-amount="2"/>
<xsl:strip-space elements="*"/>
<xsl:template match="*">
<xsl:copy>
<xsl:copy-of select="@*" />
<xsl:apply-templates />
</xsl:copy>
</xsl:template>
</xsl:stylesheet>
This doesn't support CDATA.
XmlFaq CategoryCodeSamples