<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="#"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:output method="html" encoding="utf-8" doctype-public="-//W3C//DTD HTML 4.01//EN"/>

<xsl:template match="/">
<html>
<head>
<title>This is a test</title>
<style type="text/css">
  * {color:red} 
  div#first, DIV#second {color:green}
</style>
</head>
<body>
<div id="first">This text should be green. CSS selector is in lowercase.</div>
<div id="second">This text should be green. CSS selector is in uppercase.</div>
</body>
</html>
</xsl:template>

</xsl:stylesheet>