<STYLE type="text/css">
table { border-collapse:collapse;}
th { font-weight:bold;}

.TopLine { border-top:1px solid black; }
.BottomLine { border-bottom:1px solid black; }
.BottomGrayLine {border-bottom:1px dotted # 777 ; }
</STYLE>

<table>
<tr><th class="BottomLine">header</th></tr>
<tr><td class="BottomGrayLine">row1</td></tr>
<tr><td class="BottomGrayLine">row2</td></tr>
<tr><th class="TopLine">footer</th></tr>
<table>