XML,XSLT Conversion

[Rahul Dixit]

I am trying to convert XML to XML using XSLT.My original XML file is
<a>
<b>rd</b>
<c>25</c>
</a>
I want to convert this file to another XML file
<p number="25">rd</p>
I have tried this using
<p number={c}><xsl:apply-templates/></p>
it's working partly
Pl.Help