A prospective student using a screen reader visits the financial aid website to check tuition costs. The page features a large table with columns for "In-State," "Out-of-State," and rows for "Undergraduate," "Graduate," and "Law."
Because the table was coded properly with scope="col" and scope="row", as she navigates to the cell "$12,000," her screen reader announces: "Out-of-State, Graduate: $12,000." She knows exactly what the fee represents.
If the developer had only used <td> tags, she would have heard only "$12,000" and would have to memorize the column order or constantly navigate back to the top
of the table to check which column she was in.