table(1, {
          id       => 't1',
          headings => [  qw/NAME STRENGTH COMMENT/],
          data     => [ [qw/1    2        no/],
                        [qw/2    3        yes/]],
          whead    => [ [qw/10   20       another/],
                        [qw/100  200      comment/]],
         } );

##</code><code>##

sub build_attributes {
    my ($options, @valid) = @_;
    my @attributes;
    my %validH;
    undef @validH{ @valid };
    while (my ($attr, $value) = each %$options) {
        push @attributes, qq($attr="$value") if exists $validH{$attr};
    }
    return @attributes;
}

##</code><code>##


sub list {
  my ($tab, $list, $opt) = @_;

  my @attributes = build_attributes($opt, qw/id class style/);

  my $format = join ' ', q(), @attributes;