 the use of layout tables, CSS-based layouts are recommended in order to retain the defined semantic meaning of the HTML table elements and to conform to the coding practice of separating presentation from content. 
            When a table is used
                        for layout purposes the th element should not be used. Since
                        the table is not presenting data there is no need to mark any cells as
                        column or row headers. Likewise, there is no need for an ad