chromium/content/test/data/accessibility/html/table-multiple-row-and-column-headers.html

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<!DOCTYPE html>
<html>
<head>
  <title>Table example - multiple row and column headers</title>
</head>
<body>
<table border=1>
  <tr>
    <td rowspan="2" colspan="2"></td>
    <th colspan="2">Mars</th>
    <th colspan="2">Venus</th>
  </tr>
  <tr>
    <th>Produced</th>
    <th>Sold</th>
    <th>Produced</th>
    <th>Sold</th>
  </tr>
  <tr>
    <th rowspan="2">For Toddlers</th>
    <th>Teddy Bears</th>
    <td>50,000</td>
    <td>30,000</td>
    <td>100,000</td>
    <td>80,000</td>
  </tr>
  <tr>
    <th>Action Figures</th>
    <td>25,000</td>
    <td>15,000</td>
    <td>50,000</td>
    <td>40,000</td>
  </tr>
  <tr>
    <th rowspan="2">For Teens</th>
    <th>Board Games</th>
    <td>5,000</td>
    <td>2,000</td>
    <td>6,000</td>
    <td>4,000</td>
  </tr>
  <tr>
    <th>Video Games</th>
    <td>10,000</td>
    <td>5,000</td>
    <td>12,000</td>
    <td>9,000</td>
  </tr>
</table>
</body>
</html>