use CGI;
my $cgi = CGI->new;
my $html = $cgi->TR(
	{ -height => '100', -valign => 'bottom' },
	[
		$cgi->th(['Vegetable', 'Breakfast','Lunch','Dinner']),
		$cgi->td(['Tomatoes' , 'no', 'yes', 'yes']),
	]
);
print "$html";

##</code><code>##

<tr height="100" valign="bottom">
	<th>Vegetable</th>
	<th>Breakfast</th>
	<th>Lunch</th>
	<th>Dinner</th>
</tr>
<tr height="100" valign="bottom">
	<td>Tomatoes</td>
	<td>no</td>
	<td>yes</td>
	<td>yes</td>
</tr>