something like this perhaps
<xsl:stylesheet version="2.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="text"/>
<xsl:template match="table">
<xsl:text>
<tStart:</xsl:text>
<xsl:value-of select="@row"/>
<xsl:text>:</xsl:text>
<xsl:value-of select="@col"/>
<xsl:text>></xsl:text>
<xsl:apply-templates select="row"/>
<xsl:text>
<tEnd:>
</xsl:text>
</xsl:template>
<xsl:template match="row">
<xsl:text>
<rStart:></xsl:text>
<xsl:variable name="here" select="."/>
<xsl:for-each select="1 to ../@col">
<xsl:variable name="cell" select="$here/cell[(_at_)col=current()]"/>
<xsl:text>
<cStart:</xsl:text>
<xsl:value-of select="max(($cell/@rowspan,1))"/>
<xsl:text>,</xsl:text>
<xsl:value-of select="max(($cell/@colspan,1))"/>
<xsl:text>></xsl:text>
<xsl:apply-templates select="$cell/node()"/>
<xsl:text><cEnd:></xsl:text>
</xsl:for-each>
<xsl:text>
<rEnd:></xsl:text>
</xsl:template>
</xsl:stylesheet>
which on
<tables>
<table row="4" col="5">
<row>
<cell col="1">Data</cell>
<cell col="2" colspan="3">Data</cell>
<cell col="5">Data</cell>
</row>
<row>
<cell col="1" rowspan="3">Data</cell>
<cell col="2">Data</cell>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
<row>
<cell col="2" rowspan="2">Data</cell>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
<row>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
</table>
<table row="3" col="5">
<row>
<cell col="1" rowspan="3">Data</cell>
<cell col="2">Data</cell>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
<row>
<cell col="2" rowspan="2">Data</cell>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
<row>
<cell col="3">Data</cell>
<cell col="4">Data</cell>
<cell col="5">Data</cell>
</row>
</table>
</tables>
produces
<tStart:4:5>
<rStart:>
<cStart:1,1>Data<cEnd:>
<cStart:1,3>Data<cEnd:>
<cStart:1,1><cEnd:>
<cStart:1,1><cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<rStart:>
<cStart:3,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<rStart:>
<cStart:1,1><cEnd:>
<cStart:2,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<rStart:>
<cStart:1,1><cEnd:>
<cStart:1,1><cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<tEnd:>
<tStart:3:5>
<rStart:>
<cStart:3,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<rStart:>
<cStart:1,1><cEnd:>
<cStart:2,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<rStart:>
<cStart:1,1><cEnd:>
<cStart:1,1><cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<cStart:1,1>Data<cEnd:>
<rEnd:>
<tEnd:>
which is more or less what you asked for except in the first table you
said you needed <tStart:4,12> but I'm not sure where the 12 came from.
David
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