Using the th element for table headings
<?xml version="1.0" ?> <!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" lang="en" xml:lang="en"> <head> <title>Using the <th> element for table headings</title> </head> <body> <table border="1"> <tr> <th></th> <th>O($)</th> <th>R($)</th> <th>P($)</th> </tr> <tr> <th>Q1 (Jan-Mar)</th> <td>1.00</td> <td>2.00</td> <td><b>1.00</b></td> </tr> <tr> <th>Q2 (Apr-Jun)</th> <td>1.00</td> <td>2.00</td> <td><b>1.00</b></td> </tr> <tr> <th>Q3 (Jul - Sep)</th> <td>1.00</td> <td>2.00</td> <td><b>1.00</b></td> </tr> <tr> <th>Q4 (Oct - Dec)</th> <td>1.00</td> <td>2.00</td> <td><b>1.00</b></td> </tr> </table> </body> </html>