SAP BC XSLT Transformation error

HELLO ALL
I HAVE AN ERROR IN TRANSFORMING A WEB METHOD STRUCTURE IN BUSINESS CONNECTOR. THE ERROR MESSAGE IS AS UNDER.
YOU CAN FIND THE XSLT SHEET BELOW .ANY HELP WOULD BE HEIGHLY APPRECIATED.

$error [B2BXSLT.0003.9003] Trax: Error during transformation - com.wm.pkg.xslt.util.LocalizedTransformerException: [B2BXSLT.0003.9001] Trax: Fatal Error - com.inqmy.lib.xml.parser.ParserException: XMLParser: No data allowed here (row:3, col:2)
$errorType com.wm.app.b2b.server.ServiceException

<?xml version="1.0" encoding="iso-8859-1"?>

<xsl:transform xmlns:xsl=“http://www.w3.org/1999/XSL/Transform” xmlns:sap=“http://www.sap.com/sapxsl” version=“1.0”>
<xsl:output indent=“yes”/>
<xsl:strip-space elements=""/>
<xsl:template match=“xsltIputData” >

<MERCHANT_NAME>Acme Test Company</MERCHANT_NAME>
<MERCHANT_ID>
<xsl:value-of select=“COMP_CODE”/>
</MERCHANT_ID>
<MERCHANT_ROLE>B</MERCHANT_ROLE>
<SCENARIO_NAME>Intl Unit 01</SCENARIO_NAME>
<xsl:call-template name=“INVOICE”/>

</xsl:template>
<xsl:template name=“INVOICE”>

n

DE


FR


FR


<xsl:value-of select="count(LINE_ITEMS/
)"/>

GS
20020817
wboffice
12345

<xsl:value-of select=“CURRENCY”/>

<xsl:variable name=“lnum” select=“0”/>
<xsl:for-each select=“LINE_ITEMS/*”>


<xsl:value-of select=“GROSS_AMOUNT”/>


<xsl:value-of select=“QUANTITY”/>


<xsl:value-of select=“number(ITEM_NO)”/>


</xsl:for-each>

</xsl:template>
</xsl:transform>

THANKS IN ADVANCE
BISWAJIT SARANGI

CAN SEND ME SOME SNIPPETS AT ANY OF THE UNDER ADDRESS
SARANGI420@YAHOO.COM
BISWAJIT.SARANGI@HP.COM