xml modifications

[dcleaner]

hi there...i'm a begginer level user and i've stumbbled upon a problem a 
bit beyond my knowledge. i hope that somebody will be able to help me with 
my problem...

the problem is: i'm transforming an Access database to XML with some 
adjustements. basicaly i have one main table in which i have my main data 
and keys to other tables containing other relevant data.
after exporting my main table to xml i have in some tags only keys to other 
tables. and now i want to change those keys to meaningful data.
for instance: after exporting, i have a line like this: <tagZ>1</tagZ>, and 
i want to change it to be just an opening tag for something else; <tagQ 
attr1="xx" attr2="yy">.the data which must be written in attr1 and attr2 
depends upon the number (in this case number 1) inside 

the tag (tagZ).