<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0"
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
>
  <xsl:output method="xml" indent="yes"/>
  <xsl:template match="/*">
  <smil>
    <body>
      <seq>
        <xsl:apply-templates/>
      </seq>
    </body>
  </smil>
  </xsl:template>
  <xsl:template match="row">
    <audio src="{cell[@col=0]/@value}"/>
  </xsl:template>
</xsl:stylesheet>