(g) Row and column headers shall be identified for data tables.

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1. For Web visitors using screen readers, tables will be read beginning with the cell at the upper-left-hand corner of the table. That cell will be read in its entirety, and then the next cell to the right will be read. Be sure your information makes sense when read in this order. Otherwise, provide an alternative equivalent (e.g. providing the information in a non-tabular format).
   
   To get a better understanding of how a screen reader would read a table, run a piece of paper down the page and read your table one row at a time and line by line.
   
   
2. Use the <TH> tag to identify a header or title for a table column or row, and use the <TD> tag to identify data in each table cell that corresponds to the header or title.

   What you see:
   

   Column 1 heading	Column 2 heading	Column 3 heading
   top left	top middle	top right
   bottom left	bottom middle	bottom right

   FrontPage 2000 Instructions:

   1. Create table.
   2. Put cursor in cell where header will be located.
   3. Type in header text.
   4. Right click and choose "Cell Properties."
   5. Under "Layout," check "Header cell."

   Dreamweaver 4 Instructions:

   1. Create table.
   2. Put cursor in cell where header will be located.
   3. Type in header text.
   4. Check "Header" in the Properties Window.

   HTML Source Code: 

   <table cellpadding="5" border="1"> <tr> <th>Column 1 heading</th> <th>Column 2 heading</th> <th>Column 3 heading</th> </tr> <tr> <td>top left</td> <td>top middle</td> <td>top right</td> </tr> <tr> <td>bottom left</td> <td>bottom middle</td> <td>bottom right</td> </tr> </table>