HTML 3.2 provides much-needed support for tables with the <TABLE> tag and its elements:
Table caption tag
Row divider
Table header tag
Table data cells
Tables consist of one or more table rows <TR> which contain one or more table cells (<TH> or <TD>). Table headers and cells can have ROWSPAN and COLSPAN attributes which can expand a cell or header to any number of cell rows or columns. Their ALIGN attribute can be set to LEFT, CENTER or RIGHT to position cell data.

Tables can be nested. They can appear with or without borders (BORDER attribute of TABLE tag). So they can function as containers for traditional tabular data such as spreadsheets, as well as page layout mechanisms for presenting text in multiple columns.

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