title: convert attribute-centric xml to element-centric
body: <p>Is there a way to convert following XML file to element-centric file?  Perhaps using an online tool?  Without requiring to use VB anything? I need to import this xml to Access, but unable to do so because Access requires element-centric xml.</p>
  
  <pre><code>&lt;?xml version="1.0"?&gt;
  &lt;?xml-stylesheet type="text/xsl" href="invoices.xsl"?&gt;
  &lt;invoices&gt;
     &lt;invoice number="25" date="February 28, 2001"&gt;
        &lt;patient firstname="Jeff" familyname="Smith" SSN="123456789"&gt;
           &lt;phone type="home" number="123-4567890"/&gt;
           &lt;phone number="321-76543321" type="work"/&gt;
           &lt;address type="home" line1="123 Street" city="City" state="US" zip="12345"/&gt;
        &lt;/patient&gt;
        &lt;insurance name="Humongous First Medical Insurance" plannumber="12345" planname="The Client Company"&gt;
           &lt;phone number="098-76543321"/&gt;
           &lt;address type="business" line1="321 Street" city="City" state="US" zip="54321"/&gt;
        &lt;/insurance&gt;
        &lt;procedure code="123" name="Cleaning nose" cost="50.00" insurance_estimate="50.00"/&gt;
        &lt;procedure code="124" name="Tarot reading of illnesses" cost="150.00" insurance_estimate="120.00"/&gt;
        &lt;procedure code="125" name="Just for fun" cost="100.00" insurance_estimate="80.00"/&gt;
     &lt;/invoice&gt;
     &lt;invoice number="27" date="February 28, 2001"&gt;
        &lt;patient firstname="James" familyname="Smith" SSN="123456765"&gt;
           &lt;phone type="home" number="123-4562245"/&gt;
           &lt;address type="home" line1="432 Street" city="City" state="US" zip="12343"/&gt;
        &lt;/patient&gt;
        &lt;insurance name="Humongous Second Medical Insurance" plannumber="3455" planname="Another Client Company"&gt;
           &lt;phone number="098-76543321"/&gt;
           &lt;address type="business" line1="344 Street" city="Some City" state="US" zip="54323"/&gt;
        &lt;/insurance&gt;
        &lt;procedure code="123" name="Cleaning nose" cost="50.00" insurance_estimate="50.00"/&gt;
        &lt;procedure code="124" name="Tarot reading of illnesses" cost="150.00" insurance_estimate="120.00"/&gt;
     &lt;/invoice&gt;
     &lt;invoice number="29" date="February 28, 2001"&gt;
        &lt;patient firstname="Neil" familyname="Smith" SSN="123456345"&gt;
           &lt;phone type="home" number="125-4345890"/&gt;
           &lt;address type="home" line1="187 Street" city="Lost City" state="US" zip="42145"/&gt;
        &lt;/patient&gt;
        &lt;insurance name="Humongous Third Medical Insurance" plannumber="12345" planname="The Lost City Client Company"&gt;
           &lt;phone number="198-76345321"/&gt;
           &lt;address type="business" line1="342 Street" city="Completely Lost City" state="US" zip="111111-0000"/&gt;
        &lt;/insurance&gt;
        &lt;procedure code="123" name="Cleaning nose" cost="50.00" insurance_estimate="50.00"/&gt;
        &lt;procedure code="125" name="Maybe they wouldn't see this line..." cost="100.00" insurance_estimate="80.00"/&gt;
     &lt;/invoice&gt;
  &lt;/invoices&gt;
  </code></pre>