The following example identifies two of the th elements as headers for columns, and two of the td elements as headers for rows:

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<html> <head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8" /> </head> <body> <table border="1"> <tr> <th></th> <th scope="col">Month</th> <th scope="col">Savings</th> </tr> <tr> <td scope="row">1</td> <td>January</td> <td>$100</td> </tr> <tr> <td scope="row">2</td> <td>February</td> <td>$80</td> </tr> </table> </body> </html>
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