Q:

Can I set the value of an attributes name using xpath?

I have a standard meta tag like this:
<meta name="desc" content="test"/>

That I want to transform into a new node like this:
<xsl:template match="meta">
 <content>
  <xsl:attribute name="test"/>
 </content>
</xsl:template>

Is there a way to replace 'test' as the attribute name with and xpath expression? Can I use the @name from the meta tag somehow?

A:

Is there a way to replace 'test' as
  the attribute name with and xpath
  expression?

Yes, use a Attribute Value Template like:
Edit: To be more clear, this stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
    <xsl:template match="meta">
        <content>
            <xsl:attribute name="{@name}">
                <xsl:value-of select="@content"/>
            </xsl:attribute>
        </content>
    </xsl:template>
</xsl:stylesheet>

Output:
<content desc="test" />

Edit: Following Dimitre's guessing, if you want
<content name="desc">test</content>

Use this stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
    <xsl:template match="meta">
        <content name="{@name}">
            <xsl:value-of select="@content"/>
        </content>
    </xsl:template>
</xsl:stylesheet>

