<TABLE
BORDER=2>
<TH ALIGN=CENTER VALIGN=MIDDLE COLSPAN=2>
This is a Table Heading Cell </TH>
<TR>
<TD>This is
the first Row and first Data Cell
of this Table</TD>
<TD>This is the
first Row and second Data Cell of
this Table</TD>
</TR>
<TR>
<TD>This is the second Row and
third Data Cell of this Table</TD>
<TD>This is the
second Row and fourth Data Cell of
this Table</TD>
</TR>
</TABLE>