In the same way that XHTML tables provide markup structure that can be navigated by readers using assistive technologies, so too must Media Overlay documents provide equivalent skippability and escapability functionality through markup to facilitate playback.
This structure can be layered into an overlay using seq elements to represent the
					corresponding rows and cells in the markup. The typical process for converting table markup to overlay
					markup follows:
seq element encloses the entire table, and includes an epub:type
						attribute specifying the property table.seq element with an epub:type
						attribute specifying the property table-row.seq elements with an epub:type attribute specifying the
						property table-cell. If the cell contains a complex structure like a
						nested table or list, that structure must be marked up as appropriate to ensure escapability and
						skippability from it.par elements with an epub:type attribute specifying the property table-cell.Example 1 — A comparison of XHTML table markup to overlay table markup
<table>
   <tr>
      <td>
         <p>…</p>
         <p>…</p>
      </td>
      <td>…</td>
      <td>
         <ul>
            <li>…</lt>
         </ul>
      </td>
   </tr>
</table>
					<seq epub:type="table">
   <seq epub:type="table-row">
      <seq epub:type="table-cell">
         <par>…</par>
         <par>…</par>
      </seq>
      <par epub:type="table-cell">…</par>
      <seq epub:type="table-cell">
         <seq epub:type="list">
            <par epub:type="list-item">…</par>
         </seq>
      </seq>
   </seq>
</seq>
				seq Elementpar Element