I have an xml file which refers to a file1.xsl file. In there I have to refere to a second file2.xsl.
When I open the xml file in excel 2003 it's no problem and everything is working fine.
If I open it in excel 2010 I get a parse error. My syntax should be correct, and if I manually include the content of file2 into file1 it's also working.
Any ideas?

<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:variable name="vStyleSheet" select="'file1.xsl'"/>
<xsl:include href="file2.xsl"/>
<xsl:template name="css-style"><style type="text/css">