colspan : used to group columns in same row.
rowspan : used to group columns in next row.

<table> <caption>Life Expectancy By Current Age</caption> <tr> <th colspan=”2″>65</th> <th colspan=”2″>40</th> <th colspan=”2″>20</th> </tr> <tr> <th>Men</th> <th>Women</th> <th>Men</th> <th>Women</th> <th>Men</th> <th>Women</th> </tr> <tr> <td>82</td> <td>85</td> <td>78</td> <td>82</td> <td>77</td> <td>81</td> </tr> </table> |

<table> <caption>Invoice</caption> <tr> <th>Item / Desc.</th> <th>Qty.</th> <th>@</th> <th>Price</th> </tr> <tr> <td>Paperclips (Box)</td> <td>100</td> <td>1.15</td> <td>115.00</td> </tr> <tr> <td>Paper (Case)</td> <td>10</td> <td>45.99</td> <td>459.90</td> </tr> <tr> <td>Wastepaper Baskets</td> <td>2</td> <td>17.99</td> <td>35.98</td> </tr> <tr> <th colspan=”3″>Subtotal</th> <td>610.88</td> </tr> <tr> <th colspan=”2″>Tax</th> <td>7%</td> <td>42.76</td> </tr> <tr> <th colspan=”3″>Total</th> <td>653.64</td> </tr> </table> |