リンクテキストとそれが含まれているデータセル及び関連づけられた見出しセルとを組み合わせて、リンクの目的を特定する

例 1: レンタカー会社の料金比較表

 <table>
<tr>
  <th></th>
  <th scope="col">Alamo</th>
  <th scope="col">Budget</th>
  <th scope="col">National</th>
  <th scope="col">Avis</th>
  <th scope="col">Hertz</th>
</tr>
<tr>
  <th scope="row">Economy cars</th>
  <td><a href="econ_ala.htm">$67/day</a></td>
  <td><a href="econ_bud.htm">$68/day</a></td>
  <td><a href="econ_nat.htm">$72/day</a></td>
  <td><a href="econ_av.htm">$74/day</a></td>
  <td><a href="econ_hz.htm">$74/day</a></td>
</tr>
<tr>
  <th scope="row">Compact cars</th>
  <td><a href="comp_ala.htm">$68/day</a></td>
  <td><a href="comp_bud.htm">$69/day</a></td>
  <td><a href="comp_nat.htm">$74/day</a></td>
  <td><a href="comp_av.htm">$76/day</a></td>
  <td><a href="comp_hz.htm">$76/day</a></td>
</tr>
<tr>
  <th scope="row">Mid-sized cars</th>
  <td><a href="mid_ala.htm">$79/day</a></td>
  <td><a href="mid_bud.htm">$80/day</a></td>
  <td><a href="mid_nat.htm">$83/day</a></td>
  <td><a href="mid_av.htm">$85/day</a></td>
  <td><a href="mid_hz.htm">$85/day</a></td>
</tr>
<tr>
  <th scope="row">Full-sized cars</th>
  <td><a href="full_ala.htm">$82/day</a></td>
  <td><a href="full_bud.htm">$83/day</a></td>
  <td><a href="full_nat.htm">$89/day</a></td>
  <td><a href="full_av.htm">$91/day</a></td>
  <td><a href="full_hz.htm">$91/day</a></td>
</tr>
</table>