valign.html

<html>

<body>

    <table border="1" cellspacing="0">

        <tr>
            <td valign="top" rowspan="3">Apple</td>
            <td>Banana</td>
            <td valign="top" rowspan="2">Cupcake</td>
            <td>Donut</td>
        </tr>

        <tr>
            <td>Jellybean</td>
            <td valign="bottom" rowspan="2">Gingerbread</td>
        </tr>

        <tr>
            <td>Eclair</td>
            <td>Froyo</td>
        </tr>

        <tr>
            <td>Kitkat</td>
            <td align="right" colspan="2">Honeycomb</td>
            <td>Icecream</td>
        </tr>

    </table>

</body>

</html>