<xsl:stylesheet version="1.0"
                xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
                xmlns:exslt="http://exslt.org/common"
                exclude-result-prefixes="xsl"
                extension-element-prefixes="exslt">
  <xsl:output method="xml" omit-xml-declaration="yes" />
  <xsl:template match="/">  
    <xsl:variable name="enclosures_xml">
      <xsl:for-each select="/opml/body/outline">      
        <xsl:variable name="rss"       select="document(@xmlUrl)" />
        <xsl:variable name="rss_title" select="$rss//channel/title" />
        <xsl:for-each select="$rss//item[contains(./enclosure/@url, '.mp3')]">
          <enclosure pubDate="{pubDate}" feedTitle="{$rss_title}" title="{title}" url="{enclosure/@url}" />
        </xsl:for-each>
      </xsl:for-each>
    </xsl:variable>
    <xsl:variable name="enclosures" select="exslt:node-set($enclosures_xml)/enclosure" />
[playlist]
NumberOfEntries=<xsl:value-of select="count($enclosures)" />
Version=2
<xsl:for-each select="$enclosures">
File<xsl:value-of select="position()" />=<xsl:value-of select="@url" />
Title<xsl:value-of select="position()" />=<xsl:value-of select="@feedTitle" /> - <xsl:value-of select="@title" />
Length<xsl:value-of select="position()" />=-1
</xsl:for-each>
  </xsl:template>
    
</xsl:stylesheet>
