<html>
<body>
<h4>Table headers:</h4>
<table border="1">
<tr>
<th>Name</th>
<th>Telephone</th>
<th>Telephone</th>
</tr>
<tr>
<td>Bill Gates</td>
<td>555 77 854</td>
<td>555 77 855</td>
</tr>
</table>
<h4>Vertical headers:</h4>
<table border="1">
<tr>
<th>First Name:</th>
<td>Bill Gates</td>
</tr>
<tr>
<th>Telephone:</th>
<td>555 77 854</td>
</tr>
<tr>
<th>Telephone:</th>
<td>555 77 855</td>
</tr>
</table>
</body>
</html>