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   <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
   <meta name="GENERATOR" content="Mozilla/4.72 [en] (Win98; I) [Netscape]">
   <title>ROWSPAN = "0" Test Case</title>
</head>

<body>

BAD:<br><br>
  <center>
    <table BORDER = "5" COLS=1 WIDTH="100%" >
      <tr>
        <td ROWSPAN = "0">One</td>
      </tr>

      <tr>
        <td>Two</td>
      </tr>
    </table>
  </center>

<br>
<br>

GOOD:<br><br>
  <center>
    <table BORDER = "5"COLS=1 WIDTH="100%" >
      <tr>
        <td>One</td>
      </tr>

      <tr>
        <td>Two</td>
      </tr>
    </table>
  </center>

</body>
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