<catalog xmlns="namespace1">
  <cd>
    <title>Empire Burlesque</title>
    <artist>Bob Dylan</artist>
    <country>USA</country>
    <company>Columbia</company>
    <price>10.90</price>
    <year>1985</year>
  </cd>
  <cd>
    <title>Hide your heart</title>
    <artist>Bonnie Tyler</artist>
    <country>UK</country>
    <company>CBS Records</company>
    <price>9.90</price>
    <year>1988</year>
  </cd>
</catalog>

<books xmlns="namespace2">
  <cd>
    <title>Empire Burlesque</title>
    <artist>Bob Dylan</artist>
    <country>USA</country>
    <company>Columbia</company>
    <price>10.90</price>
    <year>1985</year>
  </cd>
  <cd>
    <title>Hide your heart</title>
    <artist>Bonnie Tyler</artist>
    <country>UK</country>
    <company>CBS Records</company>
    <price>9.90</price>
    <year>1988</year>
  </cd>
</books>

<xsl:template match="ns1:*">
  <xsl:element name="ns2:{local-name()}">
    <xsl:apply-templates select="@* | node()"/>
  </xsl:element>
</xsl:template>

<xsl:template match="ns1:*">
  <xsl:element name="ns2:{local-name()}" namespace="target-namespace">
    <xsl:apply-templates select="@* | node()"/>
  </xsl:element>
</xsl:template>