Something

<table border="1">	<xsl:for-each select="//ROW[not(Surname=preceding-sibling::ROW/Surname)]">		<tr>			<th><xsl:value-of select="Surname[text()='Smith']" /></th>			<xsl:for-each select="//ROWSET/ROW[Surname = current()/Surname]">				<td>					<xsl:value-of select="FirstName[preceding-sibling::Surname=Surname/text()='Smith']" />				</td>			</xsl:for-each>		</tr>	</xsl:for-each></table>