<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:html="http://www.w3.org/1999/xhtml" version="1.0">
  <xsl:template match="/">
    <map>
      <xsl:for-each select=".//INPUT[@type='image']">
        <href>
          <xsl:value-of select="@src" />
          <xsl:apply-templates />
        </href>
      </xsl:for-each>
    </map>
  </xsl:template>
</xsl:stylesheet>