css 예시

table.tb_list thead th.rows {
    height: 48px;
    padding-left: 5px;
    font-weight : normal;
    text-align: center;
    border-left: solid 1px #d0d0d0;
    border-right: solid 1px #eee;
    background: url(/core/adm/com/images/board/tb_head_bg_rowspan.gif) repeat-x left top;
    cursor: pointer;
}

 

 

 

        <div class="sub_list">
            <table width="100%" class="tb_list" summary="단말기별통계">
                <thead>
                    <tr>
                        <th scope="col" rowspan="2" class="rows">년도</th>
                        <th scope="col" rowspan="2" class="rows">과정명</th>
                        <th scope="col" colspan="3">전체</th>
                        <th scope="col" colspan="3">아이폰</th>
                        <th scope="col" colspan="3">안드로이드</th>
                        <th scope="col" colspan="3">윈도우모바일</th>
                    </tr>