function foo()
{
	var elist = document.getElementsByTagName("li");
	var elm = document.getElementById("tag");
	for (var index=0; index<elist.length; index++)
	{
		var bar;
		var elm = elist.item(index);
		var link = document.createElement("a");
		link.className="tag";
		link.href = "#";
		link.appendChild(document.createTextNode(tag.value));
		
		var e = elm.childNodes.item(2);
		
		elm.replaceChild(link,e);
		//elm.replaceChild(link, elm.firstChild);
	}
}