'headers' specifies a list of 'th' elements
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<HTML>
<BODY>
<table width="450">
<tr>
<th id="hdr1">Item Number</th>
<th id="hdr2">Item Name</th>
<th id="hdr3">Item Description</th>
</tr>
<tr>
<td headers="hdr2">cell</td>
<td headers="hdr1">cell</td>
<td headers="hdr3">cell</td>
</tr>
</table>
</BODY>
</HTML>
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