XSL is a language used to describe how to display XML files in a browser. It can convert XML files into other formats like HTML. The most common use of XSL is to convert XML files into HTML that can be displayed in browsers. Key elements in XSL include xsl:template to match nodes, xsl:value-of to extract node values, xsl:for-each to iterate over nodes, and xsl:copy to copy nodes from the XML file to the output. An example shows using an XSL stylesheet to transform an XML file about a fitness center member into an HTML web page that displays the member's name, favorite color, and phone numbers.