Because you are using <xsl:value-of/> you are getting the text.
Use <xsl:copy-of/> and you should be fine.  That copies the attribute 
node, not the attribute value, to the option element.
Or indeed <xsl:sequence/>. There's no need to copy the attribute node, 
the original will do fine (it will get copied anyway as part of the 
process of attaching it to a new parent).
Michael Kay
Saxonica
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