vertical-align: 46px;
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
"http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns='http://www.w3.org/1999/xhtml' xml:lang='en'>
<head>
<title>vertical-align</title>
<style type='text/css'>
p {
font: 12px sans-serif;
}
span.line {
border: 1px solid rgb(200, 200, 200);
background: rgb(244, 244, 244);
font-size: 100px;
}
span.line span {
vertical-align: 300%;
font-size: 20px;
background: white;
border: 1px solid black;
}
span#percentage {
vertical-align: 200%;
}
span#length {
vertical-align: 46px;
}
</style>
</head>
<body>
<p>
<span class='line'>
Gg
<span id='percentage'>200%</span>
<span id='length'>46px</span>
</span>
</p>
</body>
</html>
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