XSLT in VB.Net

[Ram]

I am new to XSLT. AS I was browsing msdn.com for XSLT I found a an example for this. So, I tried to transform XML is DOM in VB.Net. But I am getting the following errors. Please help me.

ERROR
--------
An unhandled exception of type 'System.Runtime.InteropServices.COMException' occurred in WindowsApplication3.exe

Additional information: The stylesheet does not contain a document element. The stylesheet may be empty, or it may not be a well-formed XML document.
VB.NET CODE
---------------

Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
Dim xsl, out, str
Dim doc As New MSXML2.DOMDocument30()
doc.async = False
doc.validateOnParse = False
doc.resolveExternals = False
doc.load("http://localhost/gxc.xml")

xsl = doc
xsl.Load("http://localhost/test.xsl")

str = doc.transformNode(xsl)
'DOC.transformNode
MsgBox("doc.transformNode: " + doc.xml)

out = doc
doc.transformNodeToObject(xsl, out)
MsgBox("doc.transformNodeToObject:" + vbNewLine + out.xml)

End Sub
test.xsl
--------

<!-- <?xml version="1.0"?> -->
<xsl:stylesheet xmlns:xsl="http://www.w3.org/TR/WD-xsl">

<!-- Map "root" element to "network" element. -->

<xsl:template match="GXML">
<xsl:element name="EMPLOYEES">
<xsl:apply-templates/>
</xsl:element>
</xsl:template>

<!-- Keep any other elements as-is. -->

<xsl:template match="/ | @* | node()">
<xsl:copy>
<xsl:apply-templates select="@* | node()"/>
</xsl:copy>
</xsl:template>

</xsl:stylesheet>

gxc.xml
--------

<?xml version="1.0" encoding="utf-8" ?>
<GXML>
<CONTACTS>

<CONTACTID ID="C001">
<NAME>Ram</NAME>
<AGE>29</AGE>
<EMAIL>vr**@sap1.com</EMAIL>
<PHONE>1-800</PHONE>
</CONTACTID>

<CONTACTID ID="C002">
<NAME>Dav</NAME>
<AGE>22</AGE>
<EMAIL>da*@sap1.com</EMAIL>
<PHONE>1-800</PHONE>

</CONTACTID>

</CONTACTS>

<EMPLOYEES>

<EMPID ID="E001">
<NAME>Shiva</NAME>
<AGE>29</AGE>
<EMAIL>com</EMAIL>
<PHONE>1-800</PHONE>
</EMPID>

<EMPId ID="E002">
<NAME>Peter</NAME>
<AGE>27</AGE>
<EMAIL>pe***@sap1.com</EMAIL>
<PHONE>1-800</PHONE>
</EMPId>

</EMPLOYEES>
<CLIENTS></CLIENTS>

</GXML>