handling merged XML file with XSL...

Hi All,
    I m using the XALAN processor to handle the XML and XSL file... I am able to concate two XML files and then I need to handle that one XML file with the XSL so that records at different levels comes at same position in output... If this is possible with the help of XSL file then please give me some suggestions... The input for is like 



<?xml version="1.0" encoding="UTF-8"?>
<top>
 <Root>
  <Record xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
   <one>a</one>
   <two>b</two>
   <three>c</three>
   <four>d</four>
  </Record>
  <Record>
   <one>a</one>
   <two>b</two>
   <three>c</three>
   <four>d</four>
  </Record>
 </Root>
 <Database>
  <TAB>
   <FIRST>01</FIRST>
   <SECOND>amit</SECOND>
   <THIRD>job</THIRD>
   <FORTH/>
   <FIFTH/>
  </TAB>
  <TAB>
   <FIRST>02</FIRST>
   <SECOND>amit</SECOND>
   <THIRD>job</THIRD>
   <FORTH/>
   <FIFTH/>
  </TAB>
 <Database>
</top>

This input file has to be given to XSL to generate the output file as 
<?xml version="1.0" encoding="UTF-8"?>
<top>
 <Root>
  <Record xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
   <one>a</one>
   <two>b</two>
   <three>c</three>
   <four>d</four>
   <FIRST>01</FIRST>
   <SECOND>rohi&amp;amit</SECOND>
   <THIRD>job</THIRD>
  </Record>
  <Record>
   <one>a</one>
   <two>b</two>
   <three>c</three>
   <four>d</four>
   <FIRST>02</FIRST>
   <SECOND>nidhi</SECOND>
   <THIRD>job</THIRD>
  </Record>
 </Root>
</top>

If this can be done then please help me ASAP....

Thanx in Advance...
Regards,
Ashish


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