XSLT file to transform opencover output to nCover output.

opencover-to-ncover.xlst

<?xml version="1.0" encoding="UTF-8"?>
    <xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
      <xsl:output method="xml" indent="yes" standalone="yes"/>
      <xsl:template match="/CoverageSession/Modules">
        <coverage>
          <xsl:for-each select="Module[not(@skippedDueTo)]">
            <module name="{ModuleName}">
              <xsl:for-each select="Classes/Class">
                <xsl:if test="count(Methods/Method) &gt; 0">
                  <class name="{FullName}">
                    <xsl:variable name="className" select="FullName" />
                    <xsl:for-each select="Methods/Method">
                      <method class="{$className}">
                        <xsl:for-each select="SequencePoints/SequencePoint">
                          <seqpnt visitcount="{@vc}" />
                        </xsl:for-each>
                       </method>
                    </xsl:for-each>
                  </class>
                </xsl:if>
              </xsl:for-each>
            </module>
          </xsl:for-each>
        </coverage>
      </xsl:template>
    </xsl:stylesheet>